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1994 (5) TMI 257 - HC - VAT and Sales TaxExtract: .......he amount outstanding on that date. The original petition is therefore allowed. Exhibits P5 and P6 are quashed. The first respondent is directed to confine the recovery of penal interest to the amount payable under section 23(3) on the tax outstanding on April 4, 1985, for the subsequent period. There will be no order as to costs. Petition allowed.
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