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1976 (4) TMI 68 - MADHYA PRADESH HIGH COURTExtract: .......e implied sale price of such gunny bags is, therefore, not justified and is set aside. 7. The case is, accordingly, remanded as per direction given in the preceding paragraph relating to each ground of appeal and providing such relief in tax as has been specifically ordered and a fresh enquiry and decision according to law in the remaining grounds.
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