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1973 (6) TMI 59 - HC - VAT and Sales TaxExtract: .......heat products in a packed condition. The obligation to pack the wheat products in standard packings cannot be construed as an obligation to supply gunny bags for a price. We are, therefore, of the view, that, in this case, the Tribunal has come to the right conclusion. The tax case is dismissed with costs. Counsel s fee Rs. 150. Petition dismissed.
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