1993 (10) TMI 299

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....ajendra Singhvi and S.K. Agnihotri, Advocate, for respondents.   --------------------------------------------------   ORDER   We see absolutely no substance in this appeal. The appellants applied for registration as a dealer under the Central Provinces and Berar Sales Tax Act, 1947, on September 21, 1951, in form I. In the registration certificate, it was not stated that th....