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    <description>SC set aside the HC and Tribunal orders and remitted the matter to the Sales Tax Tribunal at Meerut for fresh disposal. A party having died, the appellant may now produce documents previously offered; the Tribunal may require production of bills and other papers and, if not produced, may draw adverse inferences admissible in law. The Tribunal may also consider the circumstance that receipts were credited in a lump sum and must render a fresh decision after considering all material and submissions.</description>
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