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1971 (2) TMI 86 - HC - VAT and Sales Tax
The High Court of Kerala quashed an order imposing a penalty on a dealer for unaccounted goods, ruling that the relevant section of the Kerala General Sales Tax Act was unconstitutional. The court directed the respondents to refund the penalty amount to the petitioner. (Case citation: 1971 (2) TMI 86 - KERALA HIGH COURT)
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