1976 (11) TMI 88

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....) is directed against the order dated 31 July, 1973 passed by Shri S.K. Batra, Assistant Commissioner Sales Tax in respect of the year 1968-69. It is not disputed that during the assessment year the Association held a valid registration certificate and on the strength of that certificate it purchased foreign and Indian made liquor and aerated water and supplied the same to its members. From the bo....