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2006 (2) TMI 283 - SC - VAT and Sales TaxWhether purchase tax was not leviable under section 9 of the Haryana General Sales Tax Act, 1973 on the goods purchased by the respondents for the purpose of export out of India? Held that:- Appeal dismissed. Agreeing with the view taken by the High Court that the movement of the goods from Faridabad to Calcutta was occasioned in the course of export out of India and there could be no sale between the branch office and the head office.
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