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1985 (8) TMI 342 - RAJASTHAN HIGH COURTExtract: ......., 1970, of the assessing authority is restored in so far as it was held that the sale price of cotton seeds amounting to Rs. 8,056 should be included in the taxable turnover and the tax is leviable at 3 per cent amounting to Rs. 241.68. As nobody has appeared on behalf of the dealer-assessee, there will be no order as to costs. Application allowed.
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