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1968 (7) TMI 49 - MADRAS HIGH COURTExtract: ............ nt made on that basis without invoking best judgment, section 12 does not authorise the revenue to levy penalty. This principle has been laid down by this Court in Bata Shoe Company (P.) Ltd. v. Joint Commercial Tax Officer 1968 21 S.T.C. 135. which applies squarely to this case. The tax case is allowed. No costs. Petition allowed.
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