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1985 (8) TMI 335 - MADHYA PRADESH HIGH COURTExtract: .......n 1978 42 STC 95 and Commissioner of Sales Tax v. Soubhagmal 1979 44 STC 182. 7.. Consequently, the reference is answered in favour of the Department and against the dealer as under The Tribunal was not justified in setting aside the orders dated 13th November, 1969 and 12th October, 1970 passed by the assessing authority on reassessment. No costs.
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