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2000 (11) TMI 1239 - HC - VAT and Sales TaxExtract: ....... mind and the same is liable to be set aside as arbitrary and unreasonable. 29. For all the foregoing reasons, we are of the opinion that the order passed by the Taxation Tribunal is correct and there is no warrant for any interference with the said order, quashing the penalty proceedings. 30. The writ petition fails and is dismissed. 31. No costs.
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