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1976 (12) TMI 165 - SC - VAT and Sales TaxWhether the appellants are the last purchasers of manganese ore within the State of Andhra Pradesh? Held that:- Appeal allowed. It has to be found out whether the contracts between the merchants and the corporation are integrated contracts in the course of export or they are different. If they are different contracts, as they are in the present case, the last purchaser within the State is the M.M.T.C.
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