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1993 (5) TMI 170 - HC - VAT and Sales TaxExtract: .......ised under the statute. Thus, viewed from any angle, in my opinion, the levy of penalty in the present case, is not sustainable. Consequently, the orders of the Sales Tax Tribunal as well as the Deputy Commissioner (Appeals) and the A.C.T.O., are quashed and revision is allowed. There will be no order as to costs of this revision. Revision allowed.
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