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2013 (7) TMI 300 - HC - VAT and Sales TaxPenalty u/s 12(5) - U.P Tax on Entry of Goods into Local Areas Act, 2007 - Pan Masala containing tobacco - High Court held that petitioner is not liable to pay any entry tax - Held that:- It was not disputed that it has been ultimately held that the petitioner is not liable to pay any entry tax - perusal of penalty notice would show that it has been issued simply on the premises that the petitioner has made certain sales to unregistered dealers and has failed to collect entry tax at source - There is no averment, nor there is any indication in the penalty notice that the petitioner has affected sales outside the local area - Impugned penalty notice is unsustainable under the law - Following decision of Mawana Sugars Ltd. vs. Deputy Commissioner, Commercial Tax and others [2013 (6) TMI 28 - ALLAHABAD HIGH COURT] - Decided in favour of assessee.
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