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1984 (10) TMI 210 - MADHYA PRADESH HIGH COURTExtract: .......eriod or gets parts from the manufacturer supplied during the period of warranty to the customers and the predelivery charges, these transactions do not fall within the ambit of sale under the provisions of the M.P. General Sales Tax Act and therefore not liable to tax. In the circumstances of the case, parties are directed to bear their own costs.
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