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1989 (12) TMI 328 - AT - VAT and Sales TaxExtract: ....... tax paid shall be adjusted towards the tax due for the impugned period or dealt with in terms of section 12(1) of the 1941 Act. The Commercial Tax Officer shall dispose of the penalty proceeding within eight weeks from now. The application is thus allowed. No order is made as to costs. P.C. BANERJI (Technical Member).-I agree. Application allowed.
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