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1956 (7) TMI 44 - PATNA HIGH COURTExtract: .......ion amounted to a sale within the meaning of section 2(g) of the Act, and, therefore, the petitioner was liable to be taxed to sales tax on this transaction, and the assessment against him is correct. The State of Bihar will be entitled to costs from the petitioner hearing fee Rs. 250. RAMASWAMI, C.J. I agree. Reference answered in the affirmative.
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