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1974 (6) TMI 34 - HC - VAT and Sales TaxExtract: .......the tax assessed was Rs. 72,595 while tax paid along with returns was only Rs. 94. Penalty was, therefore, justified and the amount is not excessive, considering that the purchase tax which was not paid by the assessee was Rs. 8,272. The appeal is partly allowed. Penalty imposed under s.8(2) is set aside. Penalty imposed under s.43(1) is confirmed.
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