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1996 (2) TMI 521 - HC - VAT and Sales TaxExtract: .......thority. In fact, that has been taken note of by the appellate authority in levying nominal penalty of Rs. 1,000. Therefore, the order of the revisional authority cannot be sustained. 7.. Consequently, these appeals are allowed. The order of the revisional authority is set aside and the order of the appellate authority is restored. Appeals allowed.
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