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2018 (3) TMI 1219 - HC - VAT and Sales TaxReversal of Input Tax Credit - interstate sale - Form C - penalty u/s 27(3) and 27(4) of the VAT Act - Held that: - the tribunal has held that surgical items purchased from interstate were not the same items purchased locally. Sale statement substantiated that interstate sales without C-Forms were made of corresponding interstate purchases - the claim of respondents is found to be acceptable based on the facts and as a result, we find no inconsistency in the orders of Appellate Deputy Commissioner in deleting the reversal along with penalty - revision dismissed - decided against Revenue.
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