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2003 (1) TMI 714 - HC - VAT and Sales TaxExtract: .......n attempt to evade the tax is made out. A perusal of the penalty order shows that no finding whatsoever has been recorded that there was any attempt to evade the tax. In the circumstances, penalty levied under Section 15-A (1) (o) is not justified. 5. In the result the revision is allowed and the order of Tribunal dated 30th March, 1991 is quashed.
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