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    <description>The High Court remanded the determination of the actual cost of the drier plant to the Tribunal, upheld the deduction of legal and court expenses, and disallowed the deductions for interest and commission.</description>
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      <description>The High Court remanded the determination of the actual cost of the drier plant to the Tribunal, upheld the deduction of legal and court expenses, and disallowed the deductions for interest and commission.</description>
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