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1967 (7) TMI 106 - HC - VAT and Sales TaxExtract: .......there will be a bar to levy penalty under sub-section (3). On that view, we allow the appeal so far as items 1 and 3 are concerned, but dismiss it in regard to the second item and the penalty in respect of it. In view of the fact that the assessee has partly succeeded and partly failed before us, we make no order as to costs. Appeal partly allowed.
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