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    <title>High Court Rules No Penalty for Minor Discrepancy in Goods Weight u/s 54(1)(14) of UP Trade Tax Act.</title>
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    <description>Penalty u/s 54(1)(14) of UPTT - seizure of goods as the weight of the consignment was more than that disclosed - petty quantity of goods - no intention of evaision of tax - no penalty - HC</description>
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