High Court rules penalty u/s 37(6) of Haryana General Sales Tax Act unjustified for technical defect, no tax evasion.

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....Non-production of ST-38 form – It was not controverted that petitioner was exempted unit – Though there was technical defect in not producing Form ST=38 but there was no attempt to evade tax – Therefore, sustaining of penalty under Section 37(6) of Haryana General Sales Tax Act, 1973 by Tribunal was unjustified - HC....