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1995 (1) TMI 326 - MADHYA PRADESH HIGH COURTExtract: ....... even though rule 20-A of the Rules has lost statutory support by amendment introduced to section 7-B of the Act with effect from May 1, 1977 and if the dealer is not entitled to surcharge, what would be the correct rate of tax? We direct the Board of Revenue to state the case and make a reference accordingly. Petition is allowed. Petition allowed.
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