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    <title>2023 (1) TMI 686 - TRIPURA HIGH COURT</title>
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    <description>The High Court allowed the revision petition, setting aside the assessment order for the assessment year 2014-15 under the Tripura Value Added Tax Act, 2004. The Court found that the Commissioner of Taxes did not properly consider the evidence on record and directed the matter to be remanded back to the Revisional authority for fresh consideration. The Court emphasized the need for a thorough review of evidence and ordered a prompt decision within three months, ensuring a reasoned order in accordance with the law.</description>
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      <description>The High Court allowed the revision petition, setting aside the assessment order for the assessment year 2014-15 under the Tripura Value Added Tax Act, 2004. The Court found that the Commissioner of Taxes did not properly consider the evidence on record and directed the matter to be remanded back to the Revisional authority for fresh consideration. The Court emphasized the need for a thorough review of evidence and ordered a prompt decision within three months, ensuring a reasoned order in accordance with the law.</description>
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