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1985 (8) TMI 353 - HC - VAT and Sales TaxExtract: .......d in special appeal are set aside and the assessment-cum-penalty order, exhibit 1 dated October 1, 1976 of the Commercial Taxes Officer, Pali imposing penalty of Rs. 500 on non-petitioner No. 1 is restored. As nobody has appeared on behalf of the dealer-non-petitioner No. 1, there will be no order as to costs of these proceedings. Petition allowed.
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