https://www.taxtmi.com/caselaws?id=162395 Eligibility for settlement under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 depends on an assessment having been made and the related appeal or revision remaining pending on the date of the settlement application. Where the appeal or revision had already been finally heard or dismissed before that date, section 4(2) bars settlement, and later pendency in a subsequent Tribunal proceeding does not satisfy the statutory . Read with sections 5, 13 and 4A and rules 2(a) and 8(2), the scheme requires the dispute to be pending when the application is made. The later amendment in section 4A was held not to operate retrospectively. The settlement application was therefore rightly rejected. en-us Fri, 21 Jun 2002 00:00:00 +0530 Tue, 25 Feb 2014 18:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162395 Eligibility for settlement under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 depends on an assessment having been made and the related appeal or revision remaining pending on the date of the settlement application. Where the appeal or revision had already been finally heard or dismissed before that date, section 4(2) bars settlement, and later pendency in a subsequent Tribunal proceeding does not satisfy the statutory . Read with sections 5, 13 and 4A and rules 2(a) and 8(2), the scheme requires the dispute to be pending when the application is made. The later amendment in section 4A was held not to operate retrospectively. The settlement application was therefore rightly rejected. Case-Laws VAT and Sales Tax Fri, 21 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162395