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1997 (3) TMI 571 - RAJASTHAN TAXATION TRIBUNALExtract: .......n agreement implied or otherwise to sell the tins along with the vegetable or edible oil and the assessee is in the business of purchase and sale of tins then the tins so sold along with the edible oil are liable to be taxed at the rate applicable to such tins, i.e., 3 per cent. 14.. The revision stand disposed of accordingly. No order as to costs.
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