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1991 (1) TMI 425 - HC - VAT and Sales TaxExtract: .......late authority. The levy of penalty by the Commissioner is the result of his order under section 22A on merits regarding jaggery, which we have set aside. Consequently the levy of penalty of Rs. 1,387 by the Commissioner has to be set aside. Accordingly it is set aside. In the result this appeal is allowed as stated above. No costs. Appeal allowed.
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