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    <title>1999 (4) TMI 594 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>A demand notice for recovery of assessed sales tax dues was invalid because it allowed less than the 30 days required by rule 25 of the West Bengal Sales Tax Rules, 1954, so the notice was quashed. The defect was confined to the demand notice and did not vitiate the underlying assessment order, which remained intact. Consequential appellate and revisional orders based on the defective notice were also set aside, and the authority was permitted to issue a fresh demand notice in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=160228</link>
      <description>A demand notice for recovery of assessed sales tax dues was invalid because it allowed less than the 30 days required by rule 25 of the West Bengal Sales Tax Rules, 1954, so the notice was quashed. The defect was confined to the demand notice and did not vitiate the underlying assessment order, which remained intact. Consequential appellate and revisional orders based on the defective notice were also set aside, and the authority was permitted to issue a fresh demand notice in accordance with law.</description>
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      <pubDate>Fri, 30 Apr 1999 00:00:00 +0530</pubDate>
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