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1981 (7) TMI 218 - HC - VAT and Sales TaxExtract: .......osed in the absence of mens rea. Since in this case notice was not taken of the Supreme Court decision in Joshi, Sales Tax Officer v. Ajit Mills Limited 1977 40 STC 497 (SC) it is not binding on this Court. In view of the above discussion, the revision fails and is dismissed with costs to the Commissioner of Sales Tax which are assessed at Rs. 200.
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