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1999 (12) TMI 847 - WEST BENGAL TAXATION TRIBUNALExtract: .......ot alter the legal position that exercise of jurisdiction by the appellate authority in hearing an appeal under section 12(1) on merit is subjected to payment of admitted tax. 7.. In the result, the instant applications under section 8 of the West Bengal Taxation Tribunal Act, 1987 is dismissed. We make no order as to costs. Applications dismissed.
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