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1984 (6) TMI 213 - HC - VAT and Sales TaxExtract: .......ave cogent reasons for coming to the conclusion that the assessee failed to file the return under a bona fide mistake entitling him to the benefit under the proviso to section 14(8). We are not persuaded to interfere with this finding recorded by the Tribunal. The tax revision case is dismissed. No costs. Advocate s fee Rs. 250. Petition dismissed.
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