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2006 (7) TMI 624 - WEST BENGAL TAXATION TRIBUNAL
Extract:
.......of the Act of 1994 and are not exigible to taxes imposed by the Act of 1994. The applications are thus allowed. The impugned notices and orders so far as those seek to impose sales tax on the supplies made by the petitioners-members 39 clubs to their permanent members are set aside. No order as to costs. B.K. MAJUMDAR (Technical Member). - I agree.