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1957 (8) TMI 20 - HC - VAT and Sales TaxExtract: .......lve transportation across the State boundary, the sales should none the less be considered as taking place in the course of inter-State trade or commerce . 13.. In the light of what is stated above this petition has to be dismissed and it is hereby dismissed, though in the circumstances of the case without any order as to costs. Petition dismissed.
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