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2006 (11) TMI 604 - WEST BENGAL TAXATION TRIBUNALExtract: .......e light of the judgment of this Tribunal in Union of India v. State of West Bengal reported in 1992 84 STC 553 and this judgment and to issue fresh demands, if any, on the basis of such redetermination and reassessment. The impugned demand and the certificate proceeding are set aside and quashed. DEB kUMAR CHAKRABORTI (Technical Member). - I agree.
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