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1979 (1) TMI 226 - HC - VAT and Sales TaxExtract: .......sessment proceedings. It cannot be said, in the circumstances, that the proceedings for imposition of the penalty were in making an assessment as required by sub-section (2) of section 19 of the Act. In this view, the judgment of the learned Judge is right. We affirm the same and dismiss this writ appeal with no order as to costs. Appeal dismissed.
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