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1952 (4) TMI 28 - MADHYA PRADESH HIGH COURTExtract: ....... been lost, no question arises of a transfer of property in them-the loss of goods giving rise only to actionable claims, which have been specifically excluded from the defini- tion of goods in Section 2(d) of the Act. The application succeeds on the ground pressed. The amount in question should not be included in the turnover. Application allowed.
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