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1990 (9) TMI 314 - HC - VAT and Sales TaxExtract: .......he Act and therefore not liable for imposition of any penalty. 8.. Accordingly, the revision petition succeeds and it is allowed and the orders impugned are set aside. Any penalty paid pursuant to the impugned orders is refundable to the assessee or adjustable against his other tax dues, if any. There will be no order as to costs. Petition allowed.
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