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    <description>The Court partly accepted the State&#039;s appeal, ruling against the revenue on penalty but leaving the decision on interest pending. The matter was remanded back to the Tribunal for further consideration of interest for the delayed period, with a specified deadline for completion of proceedings.</description>
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      <description>The Court partly accepted the State&#039;s appeal, ruling against the revenue on penalty but leaving the decision on interest pending. The matter was remanded back to the Tribunal for further consideration of interest for the delayed period, with a specified deadline for completion of proceedings.</description>
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