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1989 (8) TMI 338 - HC - VAT and Sales TaxExtract: .......to by the Board is that the Board was not justified in holding that the penalty imposed on the assessees under section 43(1) of the M.P. General Sales Tax Act, 1958, was legal and proper. 7.. References answered accordingly. In the circumstances of the case, parties shall bear their own costs of these references. Reference answered in the negative.
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