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    <title>2002 (6) TMI 584 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>The Tribunal held that the petitioner did not meet the eligibility criteria for filing a settlement application under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999. The application was deemed not maintainable as the matter had been dismissed before the application was filed. The Tribunal upheld the order refusing the application, stating no illegality in the decision, and dismissed the application without costs.</description>
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      <description>The Tribunal held that the petitioner did not meet the eligibility criteria for filing a settlement application under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999. The application was deemed not maintainable as the matter had been dismissed before the application was filed. The Tribunal upheld the order refusing the application, stating no illegality in the decision, and dismissed the application without costs.</description>
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