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1983 (6) TMI 166 - HC - VAT and Sales TaxExtract: .......ade on the basis of the entries found in the books of account of the assessee, and not when the assessment is made de hors the accounts and after rejecting the same. Thus, the Tribunal in this case appears to be right in holding that the penalty under section 12(5) cannot be justified on the facts of the case. The tax case is, therefore, dismissed.
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