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2015 (3) TMI 1157 - HC - VAT and Sales TaxSeeking quash of respondent's proceeding dated 20.02.2015 - Demand of tax @14.5% and levy of penalty in terms of section 27 of the Act 2006 - Respondent contended that petitioner collected the tax amount but have not paid the same to the department - Held that:- there is no mentioning about the non-payment of tax amount collected by the petitioner in the impugned orders. Hence, the said contention cannot be accepted. The impugned orders dated February 20, 2015 are very clear that the turnover is less than ₹ 10 lakhs. Therefore, the petitioner has the benefit of section 3 of the Act 2006. So, the proceedings of the respondent dated February 20, 2015, are quashed. - Decided in favour of petitioner
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