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1996 (6) TMI 317 - MADHYA PRADESH HIGH COURTExtract: .......es Tax Act and Entry Tax Act, goods can only suffer one point tax and not multi-point tax. Hence, in this view of the matter, we are of the opinion that the view taken by the Board of Revenue does not appear to be correct. Hence, we answer the aforesaid questions against the Revenue and in favour of the assessee. Reference answered in the negative.
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