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2011 (5) TMI 890 - HC - VAT and Sales TaxWhether there was no omission on the part of the dealer in refunding the amount and it was in fact error on the part of the Commercial Tax Officer who directed for refund of the tax, then such penalty could not have been imposed? Held that:- Though, learned counsel for the State tried to support the aforesaid order but in the facts of the present case, it is apparent that there was no omission, error or default on the part of the petitioner, on the contrary petitioner had deposited the entire amount of the entry tax and after the aforesaid assessment order, annexure P2 dated January 27, 2008, excess amount of entry tax was refunded to the petitioner. After reassessment under section 28(1) of the Commercial Tax Act, if the petitioner was found liable for payment of the tax, which was earlier deposited and refunded to him then no penalty could have been imposed on the petitioner. Thus the impugned order dated December 4, 2009, insofar as it relates to imposition of penalty, is hereby quashed.
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