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1997 (9) TMI 596 - HC - VAT and Sales TaxExtract: .......nsporter had not been made available to the petitioner despite its request. 26.. In the result, the revisions are allowed. The assessments made on the petitioner for tax under the Central Sales Tax Act on the disputed turnover are set aside. As the levy of tax has been set aside, the penalty imposed also cannot survive. No costs. Revisions allowed.
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