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1995 (3) TMI 449 - MADRAS HIGH COURTExtract: ....... part of the assessee in violating the provisions contained in section 10(b) of the Act. Accordingly we hold that penalty under section 10-A of the Act is not sustainable. In that view of the matter, we cancel the penalty levied under section 10-A of the Central Sales Tax Act. 12.. In the result, the revision is allowed. No costs. Petition allowed.
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