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1991 (9) TMI 320 - MADRAS HIGH COURTExtract: .......ding three per cent, it does not prohibit the imposition of Central sales tax more than once.......... 4.. Consequently, for the reasons given by the statutory authorities, the exemption claimed as second inter-State sales cannot be granted. The levy is confirmed and the tax case is dismissed. There will be no order as to costs. Petition dismissed.
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