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1994 (4) TMI 373 - WEST BENGAL TAXATION TRIBUNALExtract: .......arantee in favour of the applicants. Since the seizures are quashed on the only ground of want of jurisdiction on the part of the Inspector of Commercial Taxes who effected the seizures, we have not gone into the other points agitated in the writ application. The main application is thus disposed of. No order is made for costs. Application allowed.
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