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    <description>The court set aside the Assessment Order due to the lack of serving a show-cause notice, improper taxation of inter-State sales, and Branch Transfers, and absence of consideration for F-Forms and C-Forms. The petitioner&#039;s challenge was successful as the court emphasized the importance of procedural fairness, directing the respondent to serve a show-cause notice, allow a response with supporting material, conduct a personal hearing, and issue a reasoned order. The court closed the case without costs to either party.</description>
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