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1997 (4) TMI 485 - WEST BENGAL TAXATION TRIBUNALExtract: .......onsequential non-payment of balance amount of tax in accordance with the proviso to section 11E(3) and rule 54A should not be considered to be a ground for refusal to issue sales tax permit or declaration form. There will be no order for costs. J. GUPTA (Judicial Member).-I agree. M.K. KAR GUPTA (Technical Member).-I agree. Application disposed of.
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