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1965 (12) TMI 110 - SC - VAT and Sales TaxWhether in law the revising authority was right in holding that the sales in dispute were not for delivery outside Uttar Pradesh and that the applicant was not entitled to a rebate under section 5 of the Uttar Pradesh Sales Tax Act, 1948? Held that:- Appeal allowed.The assessee-mills is entitled to rebate under section 5. High Court erred in relating despatch instructions to the mode of performance of the contract. The revising authority was not right in holding that the sales in dispute were not for delivery outside Uttar Pradesh.
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