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1999 (3) TMI 598 - MADHYA PRADESH HIGH COURTExtract: .......iscussion, we are of the opinion that the approach of the Assistant Commissioner of Sales Tax as well as the Additional Commissioner of Sales Tax is well founded. There is no merit in these petitions and the same are accordingly dismissed. There shall be no order as to cost. Security amount if any be refunded to the petitioner. Petitions dismissed.
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