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1980 (9) TMI 265 - MADHYA PRADESH HIGH COURTExtract: .......r of Sales Tax, M.P. (M.C.C. No. 304 of 1976 decided on 16th October, 1979) 1982 49 STC 164 and we see no cogent reason to differ from that view. 6.. For all these reasons, our answers to the questions are in the affirmative and in favour of the department. Parties shall bear their own costs of this reference. Reference answered in the affirmative.
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