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    <title>1998 (11) TMI 660 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court allowed the revision petitions, setting aside the Tribunal&#039;s orders and holding the respondents liable for penalty under Section 10-A read with Section 10(b) of the Central Sales Tax Act due to false representations and lack of bona fides. The matter was remanded to the Tribunal for determining the penalty amount after providing the parties with a fair hearing.</description>
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      <description>The High Court allowed the revision petitions, setting aside the Tribunal&#039;s orders and holding the respondents liable for penalty under Section 10-A read with Section 10(b) of the Central Sales Tax Act due to false representations and lack of bona fides. The matter was remanded to the Tribunal for determining the penalty amount after providing the parties with a fair hearing.</description>
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