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    <description>The Tribunal held that the export sales made by the applicant should be treated as sales made in West Bengal under section 5(1)(bb) of the Act of 1941. The order rejecting the prayer for declaration forms was quashed, and respondent No. 1 was directed to issue the declaration forms by a specified date, treating the applicant&#039;s export sales from West Bengal as sales made in West Bengal.</description>
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      <description>The Tribunal held that the export sales made by the applicant should be treated as sales made in West Bengal under section 5(1)(bb) of the Act of 1941. The order rejecting the prayer for declaration forms was quashed, and respondent No. 1 was directed to issue the declaration forms by a specified date, treating the applicant&#039;s export sales from West Bengal as sales made in West Bengal.</description>
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