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2012 (9) TMI 906 - HC - VAT and Sales TaxWhether upon a correct interpretation of section 15-1A, the Tribunal was justified in holding that additional tax was exigible on the sale of goods covered by entry 18 of Schedule C, Part I? - Held that: - sales in question are goods covered under entry 18, Part I, Schedule C. The second proviso to section 15-1A specifically provides that in calculating the additional tax payable by the dealer, the tax payable on sales covered by entry 18, Part I, Schedule C shall not be taken into consideration. Therefore, the Tribunal committed an error in including the sales covered under entry 18, Part I, Schedule C, while computing the additional tax payable under section 15-1A of the Bombay Sales Tax Act - decided in favor of the assessee and against the Revenue.
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