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1992 (1) TMI 159 - AT - Income TaxExtract: ....... case, which by placing reliance on the Supreme Court s ratio in Chittar Mal Narain Das s case has opined that, the assessee with no freedom of a dealer and, therefore, cannot be termed a dealer and therefore is not liable under the Sales Tax Act, we were left with no alternative but to apply the above ratio. 8. In the result, the assessee succeeds
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