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2003 (11) TMI 556 - MADRAS HIGH COURTExtract: ....... the sale has a situs in one State or the other, nevertheless when such sales also have the character of sales in the course of export or inter-State sales, despite the situs of the sale, such sales are to be regarded as sales which are qualitatively different from intra State sales for the purpose of taxation. 11. The writ petitions are dismissed.
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