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2011 (8) TMI 1051 - HC - VAT and Sales TaxExtract: .......on, we do not find that the petitioner with guilty mind had concealed purchases or had submitted false returns to invite the penalty. Accordingly, the petition deserves to be and is hereby allowed. The impugned order dated September 9, 2003 (annexure P7) passed by the Divisional Deputy Commissioner, Jabalpur is hereby quashed. No order as to costs.
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