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2000 (1) TMI 973 - HC - VAT and Sales TaxExtract: .......e issue in the matter of taxability of transaction and acting in accordance with it cannot amount to concealment, and therefore, no penalty is leviable in respect thereof, was fully justified. I am in agreement with the conclusion reached by the Board. 9.. Hence, these revision petitions are dismissed with no order as to costs. Petitions dismissed.
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