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1977 (8) TMI 134 - SC - VAT and Sales TaxWhether a sale effected by the respondents-M/s. Swaika Oil Mills-is a sale in the course of the export of goods out of the territory of India? Held that:- Appeal allowed. Set aside the judgment of the High Court and hold that the sale in respect of which the respondents claimed exemption, is not a sale in the course of export and is, therefore, exigible to sales tax.
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