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1994 (1) TMI 251 - MADHYA PRADESH HIGH COURTExtract: ........ 5.. The finding that petitioner transferred 40 tractors for a sale consideration of Rs. 41,00,000 to the State is a finding of fact and on this finding no question of law arises to be considered by this Court. The petition under section 44(2) of the Madhya Pradesh General Sales Tax Act, 1958, is dismissed with cost of Rs. 250. Petition dismissed.
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