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2001 (10) TMI 1115 - HC - VAT and Sales TaxExtract: ....... the circumstances of the case. The levy of interest on the assessee in these circumstances cannot be upheld. 22.. The interest levied on the assessee under section 24(3) of the Act for these years on the amount of tax on freight and subsidy is, therefore required to be, and is set aside. 23.. The writ petitions are allowed. Writ petitions allowed.
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