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1988 (8) TMI 403 - MADHYA PRADESH HIGH COURTExtract: .......ection 17(3) of the Madhya Pradesh General Sales Tax Act, 1958 was validly imposed. 13.. Accordingly, the references are allowed and our answer to each of the two questions referred to us, is in the negative and in favour of the assessee. 14.. In the circumstances of the case, there shall be no order as to costs. Reference answered in the negative.
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