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1994 (6) TMI 211 - HC - VAT and Sales TaxExtract: .......y of sales tax and penalty can be held to have been made under section 7-A read with sub-section (5) of section 12 of the Act, the same cannot help the petitioner in any manner. 11.. For the reasons stated above, all the contentions urged by learned counsel for the petitioner are negatived. Accordingly, the tax case is rejected. Petition dismissed.
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