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    <title>2022 (3) TMI 631 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the penalty imposed by the Tamil Nadu Sales Tax Appellate Tribunal on the petitioner for violating the CST Act by purchasing goods not covered in their registration certificate. The penalty was reduced from 150% to 100% of the tax due, taking into account the circumstances. The Court affirmed the Tribunal&#039;s decision, modifying the penalty amount accordingly and disposing of the writ petition without costs.</description>
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      <description>The Court upheld the penalty imposed by the Tamil Nadu Sales Tax Appellate Tribunal on the petitioner for violating the CST Act by purchasing goods not covered in their registration certificate. The penalty was reduced from 150% to 100% of the tax due, taking into account the circumstances. The Court affirmed the Tribunal&#039;s decision, modifying the penalty amount accordingly and disposing of the writ petition without costs.</description>
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