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    <description>The Tribunal set aside the orders and allowed the appeals, ruling that VAT amounts paid using VAT 37B challans should not be included in the assessable value. The Tribunal emphasized that subsidy amounts disbursed in the form of VAT 37B challans could be used to discharge VAT liability in subsequent periods and should not be part of the assessable value of goods.</description>
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      <description>The Tribunal set aside the orders and allowed the appeals, ruling that VAT amounts paid using VAT 37B challans should not be included in the assessable value. The Tribunal emphasized that subsidy amounts disbursed in the form of VAT 37B challans could be used to discharge VAT liability in subsequent periods and should not be part of the assessable value of goods.</description>
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