1990 (8) TMI 337
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....Rao, Advocates, with him), for the respondents. -------------------------------------------------- ORDER Before the High Court [Union of India v. State of Punjab [1974] 34 STC 394 (P&H)], the following two questions came up for consideration: "1. Whether the petitioner is a 'dealer' within the meaning of section 2(d) of the Punjab General Sales Tax Act, 1948, and i....
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