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1973 (5) TMI 84 - CALCUTTA HIGH COURTExtract: ....... railway effected sales of unclaimed and unconnected goods, it is not a dealer within the meaning of section 2(c) of the Bengal Finance (Sales Tax) Act, 1941. The question referred to us, therefore, is answered in the negative and in favour of the petitioner. There will be no order as to costs. HAZRA, J.-I agree. Reference answered in the negative.
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