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1980 (1) TMI 183 - HC - VAT and Sales TaxExtract: .......on 10(b) had been committed, the imposition of penalty was illegal. This case again has no parallel to the present case. None of these decisions will assist the petitioner, for, the facts involved in them are totally different from the facts in the case before us. We dismiss the revision but, in the circumstances, without costs. Petition dismissed.
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