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1995 (9) TMI 336 - MADHYA PRADESH HIGH COURTExtract: ....... in ignoring the evidentiary value of the non-affixture of the rubber stamp endorsement on the bills as required under section 7 of the Act. In the face of such non-affixture, the burden is on the Revenue to show that the goods are local goods of which the assessee caused entry to be made into another local area. Reference answered in the negative.
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