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1984 (3) TMI 357 - BOMBAY HIGH COURTExtract: ....... like discarded goods and not by-products or subsidiary products. In either view of the matter, it cannot be said that the sales of old newspapers were liable to the charge of sales tax. 12.. In the result, the question referred to us is answered in the affirmative and in favour of the assessee. 13.. The applicant to pay the costs of the reference.
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