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1997 (2) TMI 500 - AT - VAT and Sales TaxExtract: .......of U.P. Sales Tax Act similar to section 16(1)(e) of the Rajasthan Sales Tax Act, 1954 were not under consideration in this case. 11.. Accordingly, the application for revision is partly allowed. Penalty of Rs. 24,000 imposed under section 16(1)(e) of the Rajasthan Sales Tax Act, 1954 against the petitioner is set aside. Application partly allowed.
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