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2006 (11) TMI 598 - WEST BENGAL TAXATION TRIBUNALExtract: ....... that under section 102 of the VAT Act, the Commissioner 39 s decision or interpretation will not have any effect in the past period. For the reasons aforesaid, we make it clear that the rider in the decision of the Commissioner that the decision will operate prospectively is set aside. Accordingly, the application is allowed. No order as to costs.
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