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1967 (10) TMI 53 - MADHYA PRADESH HIGH COURTExtract: ....... is that the examination answer-books are not exercise books and as such they are not exempt from sales tax under entry 14 of Schedule I to the Madhya Pradesh General Sales Tax Act, 1958. The question is answered accordingly. The assessee shall pay the costs of the Commissioner of Sales Tax, M.P. Hearing fee Rs. 100. Reference answered accordingly.
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