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2003 (1) TMI 727 - ALLAHABAD HIGH COURTExtract: ....... The Tribunal has recorded the finding that the goods in question has been delivered to the purchasing party at Bikaner in the State of Rajasthan. Thus, the presumption under Section 28-B has been rebutted. In this view of the matter, no penalty under Section 15-A(1)(q) can be imposed. In view of the above the revision lacks merit and is dismissed.
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