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2003 (8) TMI 490 - HC - VAT and Sales TaxExtract: .......ding the said finding has failed to consider relevant facts which were available on record, and as such, this finding is vitiated. 18.. All the revisions are allowed. The penalty orders are hereby set aside so far as it relates to cotton waste . In respect of other items the penalty order having not been challenged is maintained. Petitions allowed.
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