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1971 (11) TMI 150 - MADHYA PRADESH HIGH COURTExtract: ....... second question is that on the facts and in the circumstances of the case the penalty imposed under section 18(6) of the M.P. General Sales Tax Act, read with section 9(3) of the Central Sales Tax Act was not rightly set aside. As the assessee did not put in appearance, we direct the parties to bear their own costs. Reference answered accordingly.
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