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1967 (4) TMI 193 - MADRAS HIGH COURTExtract: .......ombay firm cannot be viewed as sales to attract the liability to sales tax under the Central Sales Tax Act. We, therefore, allow the revision case and set aside the assessment on the disputed turnover. The tax, if paid, will be ordered to be refunded to the petitioners. The petitioners will get their costs. Advocate s fee Rs. 100. Petition allowed.
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