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1956 (9) TMI 51 - HC - VAT and Sales TaxExtract: .......of acquittal passed by the learned Magistrate and convict the respondent in both the appeals for offence punishable under section 14(b) of the U.P. Sales Tax Act. He is sentenced to a fine of Rs. 50 in each case. In default of payment of fine, the respondent shall undergo simple imprisonment for a period of two months in each case. Appeals allowed.
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