2011 (1) TMI 980

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.... (s) Per Shri S.S.Kang. 1. Heard both sides. 2. Revenue filed this Appeal against the impugned order whereby Commissioner allowed the abatement in respect of sales tax payable in the state of West Bengal. The only contention of Revenue is that the abatement is in respect of actually paid sales tax. We find that this issue is settled by the Tribunal in the case of M/s.Eastern Copper Mfg. Co. ....