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1953 (7) TMI 1 - HC - VAT and Sales TaxExtract: .......mill outside Orissa directly, this item of sale is covered by Article 286 (1) (a) of the Constitution of India, and will be exempted. Petition allowed. The transactions under issue are allowable as rebate from the turnover for the periods ending 30th June, 1951, and 30th September, 1951. Assessment will be correct- ed accordingly. Petition allowed.
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