2002 (6) TMI 580

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..... 2.. This reference under section 44 of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) is made at the instance of the Revenue for resolution of the following question: "Whether un .....

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..... es Tax, M.P. v. Akshya Industries [1996] 29 VKN 142 wherein it is held that the assessee is not liable to pay penalty under section 45-B of the Act even if it has recovered tax from the customers. Acc .....

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