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1994 (10) TMI 322 - HC - VAT and Sales TaxExtract: .......This was, therefore, not a case in which the penalty under Section 10 (b) of the Central Sales Tax Act could be levied. The revision petition is, accordingly, allowed and setting aside the order of the Tribunal, it is ordered that the revisionist's second appeal before the Tribunal stands allowed and the penalty in question is hereby cancelled.
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