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1971 (10) TMI 102
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....ce under section 44 of the M.P. General Sales Tax Act at the instance of the Commissioner of Sales Tax. The assessee, M/s. N.M. Dubash & Co., is a registered dealer engaged in the manufacture and sale of lime. In the course of its business, it purchased bamboo baskets for the purpose of carrying the stone from the quarry to the kiln. The question was whether the purchase price of these baskets was....