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1951 (8) TMI 14 - HC - VAT and Sales TaxExtract: .......cking the premises to pre- vent inspection, or running away with the goods and registers will do, in a proper case where there is a right of inspection under Sec- tion 14(2). In the end, therefore, the conviction and sentence of the petitioner are set aside, and the petitioner is acquitted. The fine, if paid, will be refunded. Conviction set aside.
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