1991 (3) TMI 364

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.... C.J. and UPENDRALAL WAGHRAY, J.-The controversy in this case is similar to the one in W.P. No. 4991 of 1988* decided today but the assessment here is under the Central Sales Tax Act, 1956, in respect of inter-State sales. The definitions of the words "sale price" under section 2(h) and "turnover" under section 2(j) of the Central Sales Tax Act are as follows: *Reported as Fertiliser Corporation ....