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1985 (2) TMI 239 - HC - VAT and Sales TaxExtract: .......ty levied by the appellate authority on the basis of its finding that the sum of Rs. 9,55,485.78 is taxable under section 7-A of the Act. Since the assessment on the disputed turnover is set aside, there cannot be any levy of penalty for non-disclosure of the purchase turnover of Rs. 9,55,485.78. Therefore, this tax revision case is also dismissed.
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