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1971 (9) TMI 162 - SC - VAT and Sales TaxWhether Goa and Pondicherry were not States as contemplated by Central Sales Tax Act, 1956? Held that:- Appeal dismissed. In the case of the sales to dealers in Goa, no doubt the appellant did produce the declarations in the prescribed form but those declarations were not produced within the time prescribed. The notifications issued prescribed that the declarations in question should be produced within the time prescribed therein. We have already held that those notifications were valid notifications. The appellant has suffered because of its own laches.
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