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1977 (10) TMI 93 - HC - VAT and Sales TaxExtract: .......f the above, we set aside the order of the Tribunal in so far as it relates to the cancellation of the penalties imposed for the two years 1965-66 and 1966-67 and direct the Appellate Tribunal to deal with the matter afresh and pass appropriate orders in accordance with law. We direct the parties to bear their respective costs. Ordered accordingly.
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