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    <description>The court referred the case to a three-judge bench for further examination regarding the interpretation of Section 42(6) of the Orissa Value Added Tax Act, 2004, and the applicability of the principle established in the Supreme Court&#039;s decision in Shreyans Industries. The court emphasized the need for consistency and clarity in legal precedents and sought a detailed analysis to determine the extent of the principle&#039;s applicability to the Orissa Value Added Tax Act.</description>
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