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1989 (4) TMI 305 - MADHYA PRADESH HIGH COURTExtract: ........I. barbed wires were not covered by item No. (xv) of clause (iv) of section 14 of the Central Sales Tax Act. 5.. Our answer to the question referred to this Court is, therefore, in the affirmative and against the assessee. In the circumstances of the case, parties shall bear their own costs of this reference. Reference answered in the affirmative.
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