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2014 (3) TMI 1038 - HC - VAT and Sales TaxImposition of penalty - Second Appeal filed by the petitioner against the assessment order was pending - Held that:- imposition of penalty can be done only after the assessment order had attained finality. So long as the Second Appeal is pending, in law, the assessment order has not attained finality. Therefore, the concerned authority is directed not to precipitate the penalty proceedings till the Second Appeal preferred by the petitioner is decided one way or the other. - Decided in favour of petitioner
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