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1952 (12) TMI 27 - HC - VAT and Sales TaxExtract: .......itution expressly confers upon the State the power to tax sale or purchase of goods which are actually delivered for consumption inside the State. For the reasons I have expressed I am of opinion that this applica- tion is without merit and must be dismissed with costs. Hearing fee five gold mohurs. SARJOO PROSAD, J.-I agree. Application dismissed.
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