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1952 (1) TMI 12

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....ike shovels, screws, hammers, etc., sold to the Nagpur Electric Supply Co., should be excluded from the turnover under clause (a)(iii) of Section 2(j) of the Act. The claim for exclusion can be justified only if these goods were used by the Electric Supply Co., in the generation or distribution of electrical energy. The Commissioner held in the negative. The question whether the goods mentioned ar....