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1971 (3) TMI 92 - HC - VAT and Sales TaxExtract: .......he assessee with penalty for having wilfully submitted an untrue return. It is in this view of the matter, the rule nisi is made absolute and the writ petition is allowed. The assessing authority is at liberty to proceed with the assessment on the basis of the return filed by the petitioner and deal with it in accordance with law. Petition allowed.
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