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Penalty u/s 78(5) - Evasion of duty - Mens rea - once there is a clear cut admission by the assessee himself that the bill was prepared later on it was a clear cut case of evasion of tax and the penalty - HC

VAT and Sales Tax - Penalty u/s 78(5) - Evasion of duty - Mens rea - once there is a clear cut admission by the assessee himself that the bill was prepared later on, it was a clear cut case of evasion .....

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