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    <title>Amendment of rule 109A under the WBGST Rules, 2017</title>
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    <description>Rule 109A is amended by substituting in sub rule (1)(d) and sub rule (2)(d) the existing phrase naming the Senior Joint Commissioner (Appeals) as the appellate officer for decisions or orders passed by Deputy Commissioner or Assistant Commissioner with the phrase designating the Senior Joint Commissioner (Appeals) or the Joint Commissioner (Appeals) where such decision or order is passed by Deputy Commissioner, Assistant Commissioner or State Tax Officer.</description>
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      <description>Rule 109A is amended by substituting in sub rule (1)(d) and sub rule (2)(d) the existing phrase naming the Senior Joint Commissioner (Appeals) as the appellate officer for decisions or orders passed by Deputy Commissioner or Assistant Commissioner with the phrase designating the Senior Joint Commissioner (Appeals) or the Joint Commissioner (Appeals) where such decision or order is passed by Deputy Commissioner, Assistant Commissioner or State Tax Officer.</description>
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