1979 (12) TMI 135

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....clips from unregistered persons and those folded clips were used in the manufacture of office files. The question for consideration is whether the assessee was liable to pay tax on the purchase turnover under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. Because the assessee purchased folded clips from unregistered persons, the purchase was not liable to tax. The only other point is w....