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1985 (7) TMI 340 - MADHYA PRADESH HIGH COURTExtract: ....... Sales Tax Act, 1956, read with section 19(1) of the M.P. General Sales Tax Act was not lawful in view of the provisions of section 38(6) of the M.P. General Sales Tax Act even though the issue on which reassessment was made was not present before the Tribunal in the second appeal. The reference is disposed of accordingly with no order as to costs.
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