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1976 (9) TMI 95 - AT - VAT and Sales TaxExtract: .......s held that the appellant is a dealer liable for registration under the act and in this respect the orders passed by the Sales Tax authorities are upheld. Penalty imposed under section 45(2)(a) of the Act is removed. The orders of Sales Tax authorities shall be modified accordingly. The amount of penalty if paid, shall be refunded to the appellant.
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