Section 92(5) in West Bengal Value Added Tax Act, 2003
(5)The Tribunal upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and shall send to the Appellate and Revisional Board a copy of such judgment under the season, and the signature of the Registrar of the Tribunal, and the Appellate and Revisional Board shall dispose of the case accordingly.
