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1990 (7) TMI 316 - HC - VAT and Sales TaxExtract: .......ich is decisive of the matter and not its stray use. The third case decides that mowers in item No. 1 of Schedule I of section 10(1) of the Madhya Pradesh General Sales Tax Act does not include chaff-cutter . 11.. Under the circumstances, we record the answer to the question in the negative. No order as to costs. Reference answered in the negative.
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