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2011 (6) TMI 706 - WEST BENGAL TAXATION TRIBUNAL
Extract:
....... entry of Schedule CA of the VAT Act. The petitioner having paid due tax at four per cent on sale of disputed items, in the returns filed by him, the question of levy of interest under section 33 of the VATAct does not arise. In the result the application succeeds on contest. There will be no order as to costs. PRANAB KUMAR DEB (Chairman).-I agree.