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1985 (1) TMI 282 - HC - VAT and Sales Tax
The High Court of Madhya Pradesh ruled that the sale of a second-hand car by a textile mill does fall under the definition of "business" as per the M.P. General Sales Tax Act. The Tribunal's decision was overturned in favor of the department. (Case citation: 1985 (1) TMI 282 - MADHYA PRADESH HIGH COURT)
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