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2004 (10) TMI 555 - HC - VAT and Sales TaxExtract: .......nder Section 12(3). In this case, penalty has been levied even for assessment of the tax on the basis of return filed, which is not a assessment by Best judgment under Section 12(2). Therefore, the imposition of penalty is not legal. Hence, the impugned order imposing penalty alone is set aside. The writ petition is allowed as prayed for. No costs.
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