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    <description>Restoration of a writ petition challenging tax liability enabled the taxpayer to place agreements and other relevant documents before the High Court. The agreements had been attached to written submissions before the adjudicating authority but were not produced before the High Court. Fresh consideration was confined to production of all relevant documents on the first hearing date, after which the High Court could decide the matter in accordance with law. No view was taken on the claimed exemption or the merits of the tax liability.</description>
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