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    <title>2018 (12) TMI 1010 - CHATTISGARH HIGH COURT</title>
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    <description>The appellant challenged an order imposing tax and penalty for the assessment year 2004-05 related to the alleged use of a forged C-Form. The revisional authority reduced the penalty but upheld the assessment. The appellant focused on contesting the penalty imposition, relying on legal precedents. The court dismissed the appeal, emphasizing the absence of a purchasing dealer in the fraudulent transaction and the consequences of using fake forms. The court upheld the decision to reduce the penalty to the assessed amount, ultimately dismissing the appeal.</description>
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    <pubDate>Fri, 14 Sep 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=372241</link>
      <description>The appellant challenged an order imposing tax and penalty for the assessment year 2004-05 related to the alleged use of a forged C-Form. The revisional authority reduced the penalty but upheld the assessment. The appellant focused on contesting the penalty imposition, relying on legal precedents. The court dismissed the appeal, emphasizing the absence of a purchasing dealer in the fraudulent transaction and the consequences of using fake forms. The court upheld the decision to reduce the penalty to the assessed amount, ultimately dismissing the appeal.</description>
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      <pubDate>Fri, 14 Sep 2018 00:00:00 +0530</pubDate>
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