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1989 (4) TMI 317 - HC - VAT and Sales TaxExtract: ....... judgment under section 12(2) of the Act, penalty under section 12(5)(iii) is not attracted. Omission to include the turnover in return have not been proved to be wilful. we are of the view that there is no scope for invocation of section 12(4) of the Tamil Nadu General Sales Tax Act, 1959. The tax case is, therefore, dismissed. Petition dismissed.
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