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1994 (11) TMI 373 - ANDHRA PRADESH HIGH COURTExtract: ....... 3(a) of the Central Act. It is only when the turnover relates to sale or purchase of goods during the course of inter-State trade or commerce that it would be taxable under the Central Act. In the result, the order of the Tribunal is confirmed. The three tax revision cases are dismissed, but in the circumstances without costs. Petitions dismissed.
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