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1981 (4) TMI 254 - SCH - VAT and Sales TaxThe question raised in this appeal is covered by the decision of this Court in Maharaja Book Depot v. State of Gujarat [1978 (10) TMI 148 - SUPREME COURT] and also by the ratio of the decision in Deputy Commissioner, Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Pio Food Packers [1980 (5) TMI 30 - SUPREME COURT OF INDIA]. The appeal is accordingly allowed with no order as to costs.
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