1977 (1) TMI 144

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....t the order of the Sales Tax Appellate Tribunal dated 16th January, 1975. The matter lies within a very narrow compass. The assessment was under the Central Sales Tax Act, 1956. The respondent herein purchased certain quantity of staple fibre for the purpose of using the same as raw material in its spinning mill. Ultimately, it could not use the same as raw material and therefore sold the same as ....