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1978 (8) TMI 209 - ALLAHABAD HIGH COURTExtract: .......as no sale of gunny bags by the assessee, no tax under the Central Sales Tax Act could be imposed. The question referred is answered by saying that the supply of bardana to the ex-U.P. principals would not amount to inter-State sales. As none has appeared on behalf of the assessee there has been no order as to costs. Reference answered accordingly.
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