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1984 (3) TMI 353 - PUNJAB AND HARYANA HIGH COURTExtract: .......mstances of the case. Thus from either angle, the order of imposition of penalty too cannot be sustained. For the view taken, this petition is allowed, the impugned orders so far as they relate to imposition of purchase tax are quashed as also the order levying penalty. However, in the circumstances of the case, there shall be no order as to costs.
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