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1972 (4) TMI 81 - HC - VAT and Sales TaxExtract: .......s follows On the facts and in the circumstances of the case, the so-called electrodes, which are manufactured and marketed by the appellant (assessee) could not be treated as electrical goods falling in entry No. 30 of Part II of Schedule II of the M.P. General Sales Tax Act, 1958. Parties shall bear their own costs. Reference answered accordingly.
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