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1983 (1) TMI 233 - CALCUTTA HIGH COURTExtract: .......ing that section 4 would not have application to the facts and circumstances of the case and there is no conflict between sections 3 and 4 of the Central Sales Tax Act. These questions are answered also in favour of the revenue. In the facts and circumstances of the case, the parties will pay and bear their own costs. SUHAS CHANDRA SEN, J.-I agree.
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