2002 (6) TMI 580

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....since repealed) is made at the instance of the Revenue for resolution of the following question: "Whether under the facts and circumstances of the case, the Tribunal was justified in setting aside the penalty under section 45-B of the M.P. General Sales Tax Act, 1958 as the assessee was exempted from payment of tax but was not prohibited from collecting the tax from customers."   3.. It....