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2010 (7) TMI 916 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case, the STO is justified in imposing tax, surcharge and penalty amounting to ₹ 4,51,693 under the OST Act and tax and penalty of ₹ 55,536 under the OET Act totalling to ₹ 5,07,229 for the alleged violation of declaration given in transit passes issued at the Unified Check Gate, Girisola? Held that:- Levy of tax, surcharge and penalty under the OST Act under annexure 1 is found to be just and proper. The issue involved under the OST Act and OET Act is same. The provisions contained in section 16AA of the OST Act and rule 94C of the OST Rules are similar to the provisions contained in sections 24 and 25 of the OET Act. Tax and penalty under the OET Act have been levied on the similar grounds on which tax and penalty are levied under the OST Act. For the reasons stated in the foregoing paragraphs, the levy of tax and penalty under the OET Act is also held to be valid. Writ petition is dismissed
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