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2006 (2) TMI 601 - HC - VAT and Sales TaxExtract: .......ion of turnover which has escaped from assessment to impose the penalty under section 16(2) of the Act. Therefore, the levy of penalty is set aside. For the reasons stated above, the impugned order dated July 28, 2000 is quashed and the original order of assessment dated July 13, 1990 is restored. The writ petition is, therefore, allowed. No costs.
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