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2012 (12) TMI 994 - HC - VAT and Sales TaxExtract: .......ion for levy of the penalty. In the absence of mens rea, there was no justification for levy of penalty as per the ratio laid down in the case of Price Water-house Coopers vs. CIT; JT 2012 (1) SC 523. In view of above, the revision filed by the department is dismissed by upholding the order of the Tribunal. In the result, the revision is dismissed.
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