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1961 (4) TMI 136 - HC - VAT and Sales TaxExtract: .......s quashed. As a logical corollary the order imposing penalty for the non-payment of tax on this part of the turn-over is also quashed. We make no orders regarding future assessments for we hope they will be made in the light of this decision. 24. We allow this petition but in the circumstances of this case leave the parties to bear their own costs.
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