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2011 (1) TMI 1254 - HC - VAT and Sales TaxExtract: ....... the said judgment of this court, it set aside the penalty imposed. In the facts of the case, we do not see any justification to interfere with the well considered order as it is not a case of attempt of evasion of tax or non-payment of tax when there was no tax liability at all under the provisions of Karnataka Sales Tax Act. No merits. Dismissed.
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