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1984 (6) TMI 217 - HC - VAT and Sales TaxExtract: .......as a best judgment assessment and consequently it is not open to the Commercial Tax Officer to levy any penalty under section 14(3) read with section 14(8) of the Act. The Tribunal was justified in coming to the conclusion that the penalty was illegal. The revision case is accordingly dismissed. No costs. Advocate s fee Rs. 250. Petition dismissed.
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