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of <h1>Appeal Under Section 130 Must Use Form No. 4; Assessee's Appeal Requires Signature Per Rule 7.</h1> An appeal to the Appellate Tribunal under section 130 of the Act, as per the Commodities Transaction Tax Rules, 2013, must be filed using Form No. 4. If the appeal is initiated by the assessee, the appeal form, including the grounds and verification, must be signed by an individual designated in rule 7.
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