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Imposition of penalty - when an opportunity was already granted second opportunity in the facts and circumstances of the case and that too after fifteen years is not required to be given. Therefore penalty under Section 78(5) of the Rajasthan Sales Tax Act 1994 has to be imposed - HC

VAT and Sales Tax - Imposition of penalty - when an opportunity was already granted, second opportunity, in the facts and circumstances of the case and that too after fifteen years, is not required to .....

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