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2017 (2) TMI 706 - HC - VAT and Sales TaxImposition of penalty u/s 22(5) of the 2006 Act - Held that: - the amount demanded towards penalty, as indicated in the impugned order, is not in consonance with the provisions of Section 22(5) of the 2006 Act - impugned order set aside - respondent will re-assess the amount payable by the petitioner towards penalty - petition allowed by way of remand.
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