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1982 (2) TMI 279 - GUJARAT HIGH COURTExtract: .......t in law in holding that the applicant s sales of disputed cloth bags were not sales of articles covered by entry 51 of Schedule I to the Gujarat Sales Tax Act, 1969. Our finding accordingly is in favour of the assessee and against the revenue. Under the circumstances of the case, there shall be no order as to costs. Reference answered accordingly.
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