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1974 (10) TMI 37 - AT - VAT and Sales TaxExtract: .......fore, hold that the turnover liable to Central Sales Tax is refixed at Rs. 1,97,391, against Rs. 2,38,866 adopted by the assessing authority and confirmed by the AAC. As we have already held that these transactions are not covered by any valid declaration forms, the penal rate applies. Subject to the above modification, the appeal stands dismissed.
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