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    <description>The court set aside the assessment orders for reassessment based on proper documentation and directed the petitioner to appear before the respondent with necessary materials for assessment redo. The court emphasized the need for the petitioner to provide a comprehensive pricing methodology breakdown to justify excluding the value of free components, ensuring proper valuation and assessment for VAT purposes.</description>
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      <description>The court set aside the assessment orders for reassessment based on proper documentation and directed the petitioner to appear before the respondent with necessary materials for assessment redo. The court emphasized the need for the petitioner to provide a comprehensive pricing methodology breakdown to justify excluding the value of free components, ensuring proper valuation and assessment for VAT purposes.</description>
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