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1993 (2) TMI 295 - HC - VAT and Sales TaxExtract: .......f penalty is not justified. The Tribunal was, therefore, wrong in sustaining the order of the penalty imposed under section 29A(4) of the Act. The order of the Tribunal has, therefore, to be set aside. For the aforesaid reasons, the revision is allowed and the order of the Tribunal upholding the imposition of penalty is set aside. Petition allowed.
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