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    <title>2000 (5) TMI 825 - CEGAT, KOLKATA</title>
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    <description>A revised price list filed after an already approved original price list could not displace the earlier approval for the intervening period. Because the assessee did not challenge the Assistant Commissioner&#039;s approval through the proper appellate route, the later revision operated only from its filing date and not retrospectively. The appellate authority was therefore correct to limit consideration of the revised price list to the prospective period, with no retrospective effect from the date of the original price list.</description>
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      <title>2000 (5) TMI 825 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=98954</link>
      <description>A revised price list filed after an already approved original price list could not displace the earlier approval for the intervening period. Because the assessee did not challenge the Assistant Commissioner&#039;s approval through the proper appellate route, the later revision operated only from its filing date and not retrospectively. The appellate authority was therefore correct to limit consideration of the revised price list to the prospective period, with no retrospective effect from the date of the original price list.</description>
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