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1980 (2) TMI 238 - HC - VAT and Sales TaxExtract: ....... tax under entry No. 39 of Part II, Schedule II, to the Act, Esso solvent No. 1425 is not so exigible to tax under that provision as it is exigible to tax under the provisions of the M.P. Sales of Motor Spirits Taxation Act, 1957. In the circumstances of the case, parties shall bear their own costs of this reference. Reference answered accordingly.
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