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1979 (10) TMI 201

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....f the Court was delivered by BHAGWATI, J.-This appeal by special leave raises the question whether in respect of transactions of sale of cement effected by the appellant under the provisions of the Cement Control Order, the amount of freight formed part of the "sale price" within the meaning of the definition of that term in section 2(h) of the Central Sales Tax Act, 1956, and was includible in....