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1993 (6) TMI 242 - HC - VAT and Sales TaxExtract: .......ax Act can be levied on inter-State sales or purchases. The decision to the contrary by the Sales Tax Appellate Tribunal is erroneous in law. We set aside the said decision, in so far as the Appellate Tribunal has held that the additional sales tax cannot be levied on interState sales. The revision is allowed, to the above extent. Petition allowed.
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