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1971 (3) TMI 98 - HC - VAT and Sales TaxExtract: .......sation of tax and penalty in section 9(2) of the Central Act enables the State sales tax authorities to impose a penalty either for delay in filing a return or for non-payment of a tax or penalty imposed upon an assessee. For these reasons, I am of the opinion that this appeal must succeed and I agree with the order made by my Lord. Appeal allowed.
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