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1991 (5) TMI 241 - HC - VAT and Sales TaxExtract: .......er in respect of the goods in section 2(h) of the Central Sales Tax Act, 1956, squarely covers such cases where packing charges are an integral part of the sale price itself. The Tribunal, therefore, in our opinion, rightly decided point No. 3 also, and we see no reason to interfere. The tax revision case fails and is dismissed. Petition dismissed.
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