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1985 (7) TMI 335 - RAJASTHAN HIGH COURTExtract: ....... in our opinion, was right and justified in coming to the conclusion that the penalty was not imposable under section 10A of the Central Sales Tax Act on the ground that the goods were imported on the strength of C forms. The petition under section 15(2)(b) of the Act heard as revision is dismissed without any order as to costs. Petition dismissed.
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