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1979 (1) TMI 215 - MADHYA PRADESH HIGH COURTExtract: .......able on the sales arising under the contract. It is not disputed before us that, if that be the legal position, the respondent paid the sales tax as part of price under the contract under a mistaken belief that the sales were exigible to sales tax. The appeal must, therefore, fail. 8.. The appeal fails and is dismissed with costs. Appeal dismissed.
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