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1971 (10) TMI 98 - MADHYA PRADESH HIGH COURTExtract: .......he goods reached the destination, i.e., after 16th January, 1965, and that the Tribunal was right in holding that the rate in force after that date was applicable. The references are decided accordingly. The assessee shall pay the costs of the Commissioner of Sales Tax, M.P. Hearing fee is fixed at Rs. 100 per case. References answered accordingly.
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