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1961 (12) TMI 67 - HC - VAT and Sales TaxExtract: .......n these circumstances, it is not correct to say that the levy of tax under section 8(2) is penal in its nature. The contention that these sales are outside the scope of the Central Sales Tax Act has therefore to be rejected. In the result, all petitions are dismissed with costs. Counsel s fee Rs. 50 in each petition and appeal. Petitions dismissed.
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