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    <title>1996 (8) TMI 327 - CALCUTTA HIGH COURT</title>
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    <description>Cess under the Textile Committee Rules, 1975 had to be assessed only through the prescribed Rule 8 methods when returns were not furnished or were incorrect; computation from the assessee&#039;s balance sheet was not authorised and the demand notices were quashed, while fresh action in accordance with law was left open. The objection that the writ petition was barred by an alternative appellate remedy also failed because the statutory Tribunal contemplated by Section 5A(7) had not been constituted, so no effective appeal forum was available.</description>
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