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1988 (1) TMI 341

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....A, C.J.-This opinion shall govern the disposal of M.C.C. Nos. 162 of 1985, 163 of 1985 and 164 of 1985 also. 2.. The Board of Revenue, M.P., Gwalior, which is the Tribunal constituted under the M.P. General Sales Tax Act, 1958, has referred the following identical question in these four cases to this Court for its opinion: "Whether or not, on the facts and in the circumstances of the case, t....