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1978 (8) TMI 217 - HC - VAT and Sales TaxExtract: .......r obtained kansa (raw material) from his customers and supplied utensils of the same weight and charged only labour charges, does not amount to a sale and is, therefore, not liable to sales tax under the M.P. General Sales Tax Act, 1958. 11.. The reference is answered accordingly. There shall be no order as to costs. Reference answered accordingly.
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