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1975 (12) TMI 165

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....ave also examined the case records. The main contention of the appellant is that he had assembled Desert Coolers on behalf of persons, who had supplied to him fans and water pumps. The cabinets were purchased by them from 'Kabaries' and their bottoms were got repaired through another mistry. It has also been pleaded that they do not have any press machine for making cabinets. I observe that it is ....

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