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      <description>An incomplete statement of case under section 44(3) of the Madhya Pradesh General Sales Tax Act, 1958 cannot support adjudication of a reference where earlier directed questions of law have been omitted. The High Court required the Tribunal to make the necessary additions and alterations, including the omitted questions, and to comply fully with the prior direction within the time fixed. The reference was not decided on merits; instead, the matter was sent back for completion of the case stated so the referred controversy could be answered on a proper record.</description>
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