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2004 (11) TMI 584 - HC - VAT and Sales TaxExtract: .......attempt to evade the payment of tax. This view has been upheld by the Apex Court in the case of CST vs. M/s Oriental Carbon Limited, reported in 1997 NTN (Vol. 10) 105. o p /o p 5. For the reasons stated, order of Tribunal is set aside and the penalty is quashed. o p /o p 6. In the result, revision is allowed. Order of Tribunal is quashed. o p /o p
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