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1998 (8) TMI 505 - SUPREME COURTNotification dated 8th October, 1978, issued in exercise of powers conferred by section 12 of the M.P. General Sales Tax Act, 1958 questioned Held that:- Appeal allowed. This Court said that if the words “already paid” were delinked from the other words employed therein, they would, lend support to the contention of the Revenue as the said contention related to an antecedent act of payment; but the word “already” was not the decisive term because the word “appropriate” had also to be considered. Upon a parity of reasoning it, in fact, supports the case of the appellant for the notification under the State Sales Tax Act does not use the word “appropriate” or any other similar word. The judgment of the Patna High Court, dealing with the words “has already been paid”, is no assistance in construing this notification. The provisions of the Entry Tax Act that learned counsel for the respondents referred to are of no relevance in the construction of the language of the notification under the State Sales Tax Act.
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