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1956 (3) TMI 23 - HC - VAT and Sales TaxExtract: ....... therefore, following the judgment in Krishna and Co., Ltd., Guntur v. State of Andhra (1956 7 S.T.C. 26 1955 A.L.T. 841.) hold that the transactions in question were sales within the meaning of the Act and, therefore, were liable to sales tax. In the result, the revision fails and is dismissed with costs. Advocate s fee Rs. 50. Petition dismissed.
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