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1980 (1) TMI 185 - HC - VAT and Sales TaxExtract: .......e or mens rea on the part of the petitioner, we must hold that the taxing authorities were not justified in imposing penalty on the petitioner under section 16(1)(i) of the Act. Hence, we answer the question of imposition of penalty in favour of the assessee, i.e., in the negative. There will be no order as to costs. Reference answered accordingly.
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