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1976 (11) TMI 180 - HC - VAT and Sales TaxExtract: .......y, but they were actually resold. Consequently, this will constitute a violation of section 8(3)(b) read with the undertaking or declaration in C form licence. The result is that section 10(d) and section 10A of the Central Sales Tax Act are attracted and the levy of penalty was therefore proper. Hence the petition is dismissed. Petition dismissed.
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