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    <title>1995 (3) TMI 455 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>The Tribunal held that the Supreme Court&#039;s ruling upholding the purchase tax levy was binding under Article 141, so the earlier constitutional challenge to the levy and the validating amendments could not be reopened on residual grounds. As those issues had already been concluded and were not left for separate adjudication, the Tribunal declined to entertain the remaining objections and the application failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=158561</link>
      <description>The Tribunal held that the Supreme Court&#039;s ruling upholding the purchase tax levy was binding under Article 141, so the earlier constitutional challenge to the levy and the validating amendments could not be reopened on residual grounds. As those issues had already been concluded and were not left for separate adjudication, the Tribunal declined to entertain the remaining objections and the application failed.</description>
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