1976 (11) TMI 86

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....s entitled to deduct from his gross turnover of the year 1970-71 the sale price of the goods sold to the American Peace Corps under R. 29 (ii) (a) of Delhi Sales Tax Rules, 1951. The assessing authority and the appellate authority being of the view that the corps was independent organisation and was not entitled to the benefit of the provisions stated above, rejected the claim of the dealer. The d....