S.H. Kapadia, J. - (1.) Leave granted.
(2.) Heard learned Counsel on both sides.
(3.) In this civil appeal arising out of special leave petition, we are required to consider the scope and effect of Section 68(3) of the West Bengal Sales Tax Act, 1994 ['Act', for short] read with Sub-rule (6) of Rule 211A of the West Bengal Sales Tax Rules, 1995 ['Rules', for short].;