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    <title>High Court Sets Aside Penalty u/s 10-A of Central Sales Tax Act Due to Misconsideration of Form-H Exports.</title>
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    <description>Levy of penalty under Section 10-A of the Central Sales Tax Act - Even the exports covered by Form-H, have not been taken note of by the assessing officer. They are also packing materials, which were covered against Form-H - levy of penalty set aside - HC</description>
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