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    <description>The section establishes the Appellate Tribunal for VAT appeals, prescribing constitution with one or more members, Chairperson appointment where there is more than one member, member qualifications and tenure as determined by the Government, majority decision-making with the Chairperson casting the deciding view in case of equality, and a provision allowing government-notified benches. The Tribunal may make procedural regulations with prior government sanction, must publish them in the official Gazette, exercises powers vested in the Commissioner for its functions, and its proceedings are deemed judicial and the Tribunal a Civil Court for specified procedural and penal purposes.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <description>The section establishes the Appellate Tribunal for VAT appeals, prescribing constitution with one or more members, Chairperson appointment where there is more than one member, member qualifications and tenure as determined by the Government, majority decision-making with the Chairperson casting the deciding view in case of equality, and a provision allowing government-notified benches. The Tribunal may make procedural regulations with prior government sanction, must publish them in the official Gazette, exercises powers vested in the Commissioner for its functions, and its proceedings are deemed judicial and the Tribunal a Civil Court for specified procedural and penal purposes.</description>
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