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1976 (8) TMI 70 - ITAT MADRASExtract: .......e absent. Hence, the turnover of Rs. 20,694 is not of inter-State sale character which is liable to assessment under the Act. Therefore, we find this point accordingly in favour of the appellant. 11. In the result, therefore, the appeal is allowed in part and the order of the AAC set aside so far as the disputed turnover of Rs. 20,694 is concerned.
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