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1976 (7) TMI 135 - SC - VAT and Sales TaxWhether there is any necessary exclusion from exigibility or other provision of immunisation which can be spelt out of section 2 or section 9 of Central Act? Held that:- Appeal dismissed. Profit-making in the State Act, it was conceded by the counsel for the Union, was irrelevant in contrast to its pertinence in the Central Act. If this be the correct position in law, it follows that the State Sales Tax Officer is entitled to collect sales tax from the appellant in regard to intra-State sales even assuming that there is no profit-motive or profit-accrual. The reverse is the case so far as Central sales tax is concerned. Orders passed by the Sales Tax Appellate Tribunal in all the six appeals, affirmed as it were by the High Court, are correct and these appeals deserve to be dismissed.
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