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1972 (4) TMI 87 - HC - VAT and Sales TaxExtract: .......alty in cases of this kind, does not make it a condition that the assessee should have the necessary mens rea before he is found guilty of making certain suppressions. In our view, the imposition of penalty in this case cannot legally be taken exception to. The tax case is therefore dismissed. There will be no order as to costs. Petition dismissed.
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