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    <title>2007 (4) TMI 767 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court affirmed its jurisdiction over a case where the adverse effects of an order were felt, even if the order was passed elsewhere. The court quashed penalties imposed under the Madhya Pradesh Commercial Tax Act, finding no intention to evade tax and emphasizing penalties should not be imposed for technical breaches without dishonest intent. The authorities were directed to refund the penalty amount, and the petition was allowed without costs.</description>
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      <description>The court affirmed its jurisdiction over a case where the adverse effects of an order were felt, even if the order was passed elsewhere. The court quashed penalties imposed under the Madhya Pradesh Commercial Tax Act, finding no intention to evade tax and emphasizing penalties should not be imposed for technical breaches without dishonest intent. The authorities were directed to refund the penalty amount, and the petition was allowed without costs.</description>
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