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2016 (5) TMI 1111 - HC - VAT and Sales TaxWhether it is possible to settle a part of a pending dispute under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 without settling the entire appeal or revision - Held that:- ordinarily, a settlement would amount to the entire dispute being resolved. Though it may even be handy to have some areas of disagreement resolved so that the other arrears do not require much time for adjudication, in the scheme of the said Act of 1999 and the clear words of Section 10 thereof, it is the entirety of the dispute in the appeal or the revision that has to be resolved under the settlement provision or none at all. Since it is the admitted position that the petitioner had attempted to settle only a part of the dispute which was the subject-matter of the pending revision before the West Bengal Commercial Taxes Appellate and Revisional Board , the department cannot be faulted for issuing the showcause notice calling upon the petitioner to explain why the application filed by the petitioner for part settlement should not be dismissed. - Petition disposed of
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