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The West Bengal Sales Tax Rules, 1995
Chapter I : Preliminary

2. Definitions

(1) In these rules, unless there is anything repugnant in the subject or context,-

    (f) "appropriate revisional authority", in respect of any dealer, means the authority to whom a revision lies under section 80 or section 81 from any order passed by the appropriate registering authority, appropriate assessing authority or the appropriate appellate authority, as the case may be ;