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1996 (4) TMI 476 - MADHYA PRADESH HIGH COURTExtract: ....... that the assessee used these purchases of iron and steel in business as equipment and these goods are exigible to entry tax. Hence in this view of the matter, the Board of Revenue has rightly held against the assessee. Therefore, we answer the aforesaid question in favour of the Revenue and against the assessee. Reference answered in the negative.
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