1968 (7) TMI 70

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....r>CST, VAT & Sales Tax<br>-<br>VEERASWAMI AND RAMAPRASADA RAO , JJ. The judgment of the Court was delivered by VEERASWAMI, J.-The Tribunal finds that there were about 400 transactions effected by the....

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....on or deductions covers only cases where but for the deduction the relative amount would be part of the price. The rule does not cover a case in which the amount in question is not part of the price, ....