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1966 (11) TMI 72 - SC - VAT and Sales TaxTaxability of tobacco - Held that:- Appeal dismissed. As in the present case the third Explanation to section 2(g) incorporates into the definition of "sale" the Explanation occurring in Article 286 in contrast to the Madras Act where there is no such incorporation in the definition of sale under section 2(h) of that Act thus the argument of the appellant must be rejected on this aspect of the case. The contention of the appellant is that the purchase of tobacco cannot be taxed because it was not "specified in the dealer's certificate of registration as intended for use by him as raw materials in the manufacture of any goods for the purpose of sale by actual delivery in Madhya Pradesh for the purpose of consumption in that State" as required by section 4(6) of the Act is unable to accept the argument of the appellant as correct.
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