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2011 (6) TMI 701 - HC - VAT and Sales TaxExtract: ....... him earlier, then the authority would have asked the petitioner for depositing the security, as the authority deemed it fit and proper. In para 8 of the counter, it is stated by the respondent-Revenue authority that the petitioner was provided form F on earlier occasion upon his false declaration, but the facts remain that no penal action has been
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