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2004 (5) TMI 546 - HC - VAT and Sales TaxExtract: ....... of tax which has been avoided by issuing form C. 13.. In the result, the revision is allowed in part as indicated above. The Tribunal shall pass a consequential order under section 11(8) of the U.P. Trade Tax Act and levy the minimum amount of penalty under section 10-A of the Central Sales Tax Act in accordance with law. Petition allowed in part.
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