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1987 (9) TMI 388 - SC - VAT and Sales TaxWhether there were any subsequent sales effected by the assessee which would become chargeable under the proviso to section 9(1)? Held that:- Appeal allowed. As it would be clear that this aspect of the issue between the parties was not gone into by the High Court in the view that it took that the proviso was only applicable in the case of registered dealers. Now that statute has been amended with full retrospective effect to include the case of unregistered dealers as well, it is necessary to examine the facts of the case and examine whether the provisions of the new proviso are applicable thereto. We, therefore, set aside the judgment of the High Court and remand the matter to the High Court for fresh disposal of the writ petitions in the light of the above discussion and in accordance with law.
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