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2009 (3) TMI 550 - SC - VAT and Sales TaxReassessment - As on the scope and applicability of section 6A of the Central Sales Tax Act, 1956, there exists difference of opinion between the various sales tax collectors in the country and therefore since the appellant is now ready to file form F, we are directing the assessing officer not to impose penalty/interest, in the reassessment proceedings as a one-time waiver. Needless to add that waiver of penalty and interest shall be admissible only on form F being furnished by the assessee within the prescribed period.
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