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2007 (10) TMI 560 - AAAR - VAT and Sales TaxExtract: ....... 1 as there is no wilful suppression or fraudulent conduct on the part of the assessee. Finally, we say that there is a need to have a re-look at the contents of F form and the provision in section 6A(2) especially in view of the interpretation placed by the Supreme Court on the said provision in 2nd Leyland case 2004 134 STC 473 (SC) 2004 3 SCC 1.
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