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    <title>1990 (1) TMI 268 - KERALA HIGH COURT</title>
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    <description>The court upheld the findings regarding the misuse of C forms and the application of Section 10(b) of the Central Sales Tax Act. However, it remanded the case to the Board of Revenue to reassess the penalty quantum, considering the concessional tax rate already paid on the goods. The original petition was partly allowed in this regard and dismissed in all other aspects.</description>
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      <description>The court upheld the findings regarding the misuse of C forms and the application of Section 10(b) of the Central Sales Tax Act. However, it remanded the case to the Board of Revenue to reassess the penalty quantum, considering the concessional tax rate already paid on the goods. The original petition was partly allowed in this regard and dismissed in all other aspects.</description>
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