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1973 (1) TMI 83 - HC - VAT and Sales TaxExtract: .......is 11 times the concessional rate of tax payable under section 8(1). Therefore, the penalty leviable in this case is considerably low. But, in view of our setting aside the order of penalty, we are not going into the question of the quantum of penalty leviable. The tax case is therefore allowed. There will be no order as to costs. Petition allowed.
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