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1988 (1) TMI 341

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..... 2.. The Board of Revenue, M.P., Gwalior, which is the Tribunal constituted under the M.P. General Sales Tax Act, 1958, has referred the following identical question in these four cases to this Court for its opinion: "Whether or not, on the facts and in the circumstances of the case, the assessee is liable for sales tax in respect of the estimated value of the gunny bags which were used when su .....

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