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2016 (7) TMI 1427 - HC - VAT and Sales TaxPenalty - Since the petitioner was of the view that Gujarat Sales Tax was payable in terms of the provisions of the Act, the demands were raised on the aforesaid customer and the entire amount so received by the petitioner was deposited with the Sales Tax Department - Held that: - the petitioner had already paid the tax, in view of the provisions of Section 46 of the Gujarat Sales Tax Act, initiation of penalty proceedings is misconceived and bad in law. Therefore, the impugned orders are required to be quashed and set aside - the petitioner is not bound to pay the taxes, therefore, the question of penalty will not arise - petition allowed.
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