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2018 (5) TMI 279 - HC - VAT and Sales TaxDenial of exemption - penalty u/s 9(2A) of the Central Sales Tax Act, 1956 read with Section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 - whether the Tribunal is legally correct in not affirming the order of the first appellate authority even while the goods sent to outside the state had not been sold by the agent in the order state in the same form in which they were received but manufactured into entirely new goods and then sold? - Whether the order of the Tribunal in deleting the consequential penalty is legally sustainable? - Tax Case Revision is dismissed.
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