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Levy of penalty - it was established by the department that the goods were imported by the assessee from Indore (MP) from undisclosed dealer and the same was attempted to be transported under the cover of bill issued by the assessee from Agra with intent to evade payment of tax - penalty confirmed - HC

VAT and Sales Tax - Levy of penalty - it was established by the department that the goods were imported by the assessee .....

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