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1988 (6) TMI 307 - HC - VAT and Sales TaxExtract: .......t assessment proceedings. It was observed that levy of penalty is ancillary to the power to levy the tax. In view of the aforesaid decisions, we agree with the Tribunal that the order of penalty is barred by sub-section (4-A) of section 14. Tax Revision Case, accordingly, fails and is dismissed. No costs. Advocate s fee Rs. 150. Petition dismissed.
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