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1996 (7) TMI 504 - HC - VAT and Sales TaxExtract: .......ections (1) and (2) of section 11-D. From the facts of the case and from the order of the Assessing Authority charging interest, the question for opinion is found to be relatable to sub-section (1) of section 11-D of the Act. Both the questions are answered in the negative and in favour of the assessee. No costs. Reference answered in the negative.
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