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    <title>1977 (11) TMI 83 - ITAT MADRAS</title>
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    <description>The tribunal allowed the appeal by Tvl. Chemical Construction Co. against the penalty imposed under the Central Sales Tax Act for the assessment year 1969-70. It was determined that the appellant did not misuse &#039;C&#039; forms as alleged by the assessing officer. The tribunal found that the appellant had valid reasons for their actions and did not demonstrate intentional misuse, leading to the cancellation of the penalty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=68901</link>
      <description>The tribunal allowed the appeal by Tvl. Chemical Construction Co. against the penalty imposed under the Central Sales Tax Act for the assessment year 1969-70. It was determined that the appellant did not misuse &#039;C&#039; forms as alleged by the assessing officer. The tribunal found that the appellant had valid reasons for their actions and did not demonstrate intentional misuse, leading to the cancellation of the penalty.</description>
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