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1995 (3) TMI 160 - ITAT DELHI-EExtract: ....... 7. Thus on examination of the statutory provisions of section 9(2) of the Central Sales-tax Act, we are of the considered view that the interest claimed at Rs. 1,21,857 is compensatory in nature and is hence allowable as a deduction under section 37(1) of the Act. The penalty however is not allowable. 8. In the result, the appeal is partly allowed
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