1992 (4) TMI 235

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....ation in this appeal are covered by two decisions, one of this Court in State of Tamil Nadu v. Suguna Agencies reported in [1991] 81 STC 33 and another of the Allahabad High Court in Brooke Bond India Limited v. Commissioner of Sales Tax reported in [1982] 51 STC 357. 2.. The first question is, when an assessee purchases a motor locally and sells separately to be fitted in a wet grinder, whether ....