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    <title>1973 (8) TMI 129 - KERALA HIGH COURT</title>
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    <description>The court upheld the penalty imposed on the assessee for violating Section 10(d) of the Central Sales Tax Act, 1956. Additionally, it clarified that the penalty under Section 10A should be calculated at one-and-a-half times the non-concessional rate of tax. The court dismissed the tax revision case and ordered the petition to be dismissed with costs.</description>
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    <pubDate>Wed, 08 Aug 1973 00:00:00 +0530</pubDate>
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      <title>1973 (8) TMI 129 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=150321</link>
      <description>The court upheld the penalty imposed on the assessee for violating Section 10(d) of the Central Sales Tax Act, 1956. Additionally, it clarified that the penalty under Section 10A should be calculated at one-and-a-half times the non-concessional rate of tax. The court dismissed the tax revision case and ordered the petition to be dismissed with costs.</description>
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      <pubDate>Wed, 08 Aug 1973 00:00:00 +0530</pubDate>
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