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2011 (10) TMI 563 - HC - VAT and Sales TaxExtract: ....... following order (a) Appeal is allowed in part (b) The imposition of penalty is upheld. However, it shall be restricted to the calculation based on the value of the goods as reflected in the bill. Sri K.M. Shivayogiswamy, the learned High Court Government Pleader, is permitted to file memo of appearance for respondents within four weeks from today.
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