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1992 (5) TMI 7 - PATNA HIGH COURT
Extract:
.......nd the reasons for insertion of the aforementioned provisions, the State of Bihar would come within the meaning of the word seller as envisaged under section 44AC and section 206C of the Act. In the result, this application is dismissed but in the facts and circumstances of the case, there will be no order as to costs. MRS. I. P. SINGH J. -I agree.