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1981 (10) TMI 171 - HC - VAT and Sales TaxExtract: .......cement of the penalty from the figures at which it was sustained by the Appellate Assistant Commissioner. The result is that T.C. No. 1058 of 1977 is allowed and T.C. No. 914 of 1980 is dismissed resulting in the sustaining of the penalty in the sum of Rs. 463. In view of the mixed results of these two revisions, there will be no order as to costs.
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