1979 (8) TMI 189

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..... ISMAIL AND BALASUBRAHMANYAN V. , JJ. The judgment of the Court was delivered by ISMAIL, J.- The only point involved in this case is whether the conclusion of the Tribunal with reference to sec .....

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..... the section uses the expression "disposes of such goods in any manner other than by way of sale in the State". In this case, the tins are sold in the State as part of the tinned oil. Hence the tax cas .....

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