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2004 (4) TMI 565 - ALLAHABAD HIGH COURTExtract: .......am of the view that it is not a fit case for imposition of penalty under section 10A of the Central Sales Tax Act and it cannot be said that the dealer has made false representation under section 10(b) of the Act while making the purchases of garigola against form C. In the result both the revisions are allowed. The orders of penalty are set aside.
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