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2010 (8) TMI 1133 - HC - VAT and Sales TaxExtract: ....... averments made by the applicant in the revision were correct. Since the entries of the items were duly accounted for in the books of accounts at his original place of business, the imposition under Section 15A(1)(o) is not justified. The penalty imposed upon the assessee is deleted. This revision is allowed. The order of the Tribunal is set aside.
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