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2010 (7) TMI 906 - HC - VAT and Sales TaxWhether penalty can be levied under section 15A(1)(o) of the Act only if the dealer is found to have contravened the provisions of section 28A of the Act coupled with the fact that there is an attempt to evade payment of tax? Held that:- The question raised in this revision as to whether the levy of penalty under section 15A(1)(o) was justified, is answered in favour of the assessee/dealer and against the Revenue and it is held that as there was no attempt to evade payment of tax, the penalty could not have been imposed. The revision is allowed
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