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1978 (11) TMI 131 - MADHYA PRADESH HIGH COURTExtract: .......ax Act and for his failure to apply and obtain registration under section 7(1) penalty could be imposed under section 18(6) of the M.P. General Sales Tax Act, 1958. 5.. Consequently, our answer to the question is in the negative. As none appeared for the assessee, the parties are directed to bear their own costs. Reference answered in the negative.
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