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Non-production of ST-38 form It was not controverted that petitioner was exempted unit Though there was technical defect in not producing Form ST 38 but there was no attempt to evade tax Therefore sustaining of penalty under Section 37(6) of Haryana General Sales Tax Act 1973 by Tribunal was unjustified - HC

VAT and Sales Tax - Non-production of ST-38 form It was not controverted that petitioner was exempted unit Though there was technical defect in not producing Form ST=38 but there was no attempt to .....

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