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2011 (9) TMI 905 - HC - VAT and Sales TaxExtract: ....... dated July 2, 2004 passed by the Commercial Taxes Tribunal, Bihar, Patna insofar as the Tribunal has confirmed the imposition of 300 per cent penalty under section 20(1)(a) of the Finance Act in respect of the petitioner is confirmed. The petitioner will pay cost of ₹ 10,000 (ten thousand) in each petition. BIRENDRA PRASAD VERMA J.-I agree.
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