Supreme Court upholds Gujarat HC decision, removes penalty for lack of legal knowledge.

The Supreme Court of India upheld the Gujarat High Court's decision to remove the penalty of Rs. 3,500 imposed on the respondent for three assessment years. The Court declined to interfere with the High Court's findings regarding the assessee's lack of knowledge of the law and did not award any costs.

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The Supreme Court of India dismissed the appeal regarding a penalty of Rs. 3,500 imposed on the respondent for three assessment years. The Gujarat High Court found that the assessee did not have knowledge of the law, and advised the Sales Tax Tribunal to remove the penalty. The Supreme Court declined to interfere with the High Court's decision, and no costs were awarded.

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