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1967 (3) TMI 92 - HC - VAT and Sales TaxExtract: .......y, such a power given to the department for the first time under section 12(3) of the 1959 Act, which repealed the 1939 Act, cannot be regarded under section 9(3) to be adopted for the purpose of the Central Act. On this ground also, the penalty must be set aside. The tax revision case is allowed with costs. Counsel s fee Rs. 100. Petition allowed.
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