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2010 (2) TMI 1089 - CHHATTISGARH HIGH COURTWhether, under the facts and circumstances of the case, the Tribunal was justified in holding that the gunny bags sold along with exempted bidi is also exempted from tax under section 8(2A) of the Central Sales Tax Act, 1956, read with Explanation annexed to the definition of 'sale price' defined under section 2(o) of the M. P. General Sales Tax Act? Whether, under the facts and circumstances of the case, the Tribunal was justified to the above in the light of the fact that for inter-State sale the definition of 'sale' as defined under section 2(g) of the Central Sales Tax Act shall be applicable? Held that:- In view of the provisions of section 8(2A) of the Act, 1956 and section 2(o) of the Act, 1958, we are of the opinion that the Board was justified in holding that the gunny bags sold along with exempted bidi is also exempted from the payment of Central sales tax under section 8(2A) of the Act, 1956 read with the Explanation annexed to the definition of "sale price" under section 2(o) of the Act, 1958. We answer the questions of law referred to us by the board in affirmative, i.e., in favour of the assessee and against the Revenue, Commercial Tax Department.
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