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2002 (2) TMI 1284 - MADRAS HIGH COURTExtract: .......ly been paid, the petitioner was liable to pay the bala nce amount of Rs.14,251/- towards tax. The penalty may be accordingly recalculated by the Assessing Authority as per the provisions under Section 12 (3) (b) of the TNGST Act read with Section 9 (2) (a) of the Central Sales Tax Act. The W.P. is accordingly allowed to the extent indicated above.
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