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    <description>The High Court affirmed the Sales Tax Appellate Tribunal&#039;s decision that the sales were local, not inter-state, under the Tamil Nadu General Sales Tax Act. The penalty under Section 16(2) of the Act was deleted for the assessment years 1988-89 and 1989-90 due to no willful non-disclosure, but upheld at 50% for 1990-91 due to a turnover difference.</description>
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