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2014 (8) TMI 578 - HC - VAT and Sales TaxPenalty imposed under Section 12-B(4) - Difference between tax paid and tax due - Held that:- amount was admittedly paid after the assessment order and was wrongly added to as advance tax to determine whether the difference of the amount is more than 15%. This error committed by the Appellate Authority was noticed by the Revisional Authority and in exercise of the powers under Section 22-A(1) of the Act corrected the order passed by the Appellate Authority - No reasons to interfere with the order passed by the Revisional Authority - decided against Assessee.
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