1951 (7) TMI 16

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..... s of Simla and in their shops are selling various Indian food preparations which are ordinarily sold by Tandurwalas, Lohwalas and Dhabawalas. The Punjab State, however, through its officers of the Sales Tax Department have now begun to levy sales tax under the East Punjab General Sales Tax Act, 1948. It is the contention of the various applicants that they are not liable to sales tax as, in the Sc .....

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