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    <title>1952 (4) TMI 30 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court ruled in favor of including the sale prices of motor lorries, building material, tools, application forms, and goods sold at the branch shop in the turnover. The exemption claim was rejected as these items were deemed essential for the registered business. Additionally, the extra three per cent charged due to Textile Control Orders was also included in the turnover. However, two items in the turnover required further investigation, leading to a remand for additional inquiry by the Commissioner.</description>
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    <pubDate>Fri, 18 Apr 1952 00:00:00 +0530</pubDate>
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      <description>The court ruled in favor of including the sale prices of motor lorries, building material, tools, application forms, and goods sold at the branch shop in the turnover. The exemption claim was rejected as these items were deemed essential for the registered business. Additionally, the extra three per cent charged due to Textile Control Orders was also included in the turnover. However, two items in the turnover required further investigation, leading to a remand for additional inquiry by the Commissioner.</description>
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      <pubDate>Fri, 18 Apr 1952 00:00:00 +0530</pubDate>
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