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2007 (5) TMI 571 - RAJASTHAN HIGH COURTExtract: ....... penalty under section 10A of the CST Act for purchase of lathe machine at concessional rate of three per cent against declaration in form C. Accordingly, this revision petition is allowed. The impugned orders of all the three authorities below are set aside and the penalty imposed on the assessee under section 10A of the CST Act is also set aside.
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