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1954 (1) TMI 14 - HC - VAT and Sales TaxExtract: .......ich the assessee borrowed. Subsequently, the assessee returned the oil in specie to the dealer from whom he had borrowed. Neither when the 287 drums were borrowed, nor when the Rs. 1,10,000 was deposited, was there a sale as defined by the Act. The view taken by the Appellate Tribunal was correct. The revision case is dismissed. Petition dismissed.
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