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1955 (3) TMI 26 - HC - VAT and Sales TaxExtract: ....... provision is not attracted, the provisions of section 7 cannot possibly apply. In the present case, the contract stipulates for delivery inside the State and so the terms of section 7 of the General Sales Tax Act are not brought into play. The result is that the petition fails and is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
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