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1970 (8) TMI 75 - HC - VAT and Sales TaxExtract: .......of other grains into dal amounts to manufacture within the meaning of section 2(j) of the Madhya Pradesh General Sales Tax Act, 1958. (iii) On the facts and in the circumstances of the case levy of tax under section 7 read with section 8(1) of the Act is legal. Parties shall bear their own costs of these references. References answered accordingly.
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