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1990 (11) TMI 399 - HC - VAT and Sales TaxExtract: .......be stated in case the waybill is found defective/incomplete. It would be in consonance with justice if this form also requires the officer-in-charge to state as to why according to him there is evasion of tax. This would stop arbitrary exercise of power and ensure ungrudging payment of the demanded amount. S.K. MOHANTY, J.I agree. Petition allowed.
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