1967 (7) TMI 103

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....7<br>- - -<br>CST, VAT & Sales Tax<br>-<br>MENON M.S. C.J. AND VELU PILLAI S.,JJ. The judgment of the Court was delivered by VELU PILLAI, J.-The only contention urged before us relates to the old sh....

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.... are concerned. The petitioner is a dealer in tea and the sale of the shade trees should by its nature be an isolated transaction, occurring, perhaps in a generation or two. There is no regular frequ....