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2008 (10) TMI 621 - MADRAS HIGH COURTExtract: .......bottles being a distinct commodity and not having been consumed in the manufacture of I.V. fluids, there was a separate sale of the bottles and therefore, section 7A providing for levy of purchase tax was not attracted. In view of the above judgment, the question is answered against the Revenue. The tax case is allowed and the penalty is set aside.
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