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2016 (8) TMI 427 - HC - VAT and Sales TaxDelhi VAT - imposition of penalty by OHA - business of marketing of petroleum products - merger with Indian Oil Corporation Ltd. - definition of the ‘sale price’ in terms of the proviso to Section 2(1)(zd) of the DVAT Act. - assessment of tax, interest and penalty - Held that: - penalty levied by the VATO under Section 86(10) of the DVAT Act affirmed by the OHA by the order dated 20th June 2013 is affirmed. The AT will now consider the said issue afresh particularly in light of the AT’s earlier order dated 1st December 2011 which dealt with a similar issue for the month of November 2006. The AT will pass a fresh order within a period of eight weeks from the date of receipt of a certified copy of this order - appeal disposed off.
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