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1967 (8) TMI 106 - HC - VAT and Sales TaxExtract: .......ounts and it cannot be suggested that the return submitted was incomplete or inaccurate and that a best judgment in that sense was called for. Section 12(3) of the Act will clearly have no application. We hold, therefore, that the penalty of Rs. 1,000 is illegal. The tax cases are allowed with costs one set. Counsel s fee Rs. 250 Petitions allowed.
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