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2006 (11) TMI 609 - WEST BENGAL TAXATION TRIBUNALExtract: ....... 149(4) of the 1995 Rules and in view of the provision of section 43A of the 1994 Act, we find no reason to interfere with the decision of the Assistant Commissioner of Commercial Taxes, Special Cell. The application thus stands disposed of. No order as to costs. PRADIPTA RAY (Chairman). - I agree. R.K. DUTTA CHAUDHURI (Judicial Member). - I agree.
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