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1971 (9) TMI 180 - HC - VAT and Sales TaxExtract: .......on are inter-State sales yet the assessee is not liable for the payment of the tax under the Central Sales Tax Act. We, accordingly, answer the two questions in the following manner Question No. (1) in the affirmative. Question No. (2) in the negative. The assessee is entitled to the cost which is assessed at Rs 100. Reference answered accordingly.
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