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1957 (9) TMI 35 - HC - VAT and Sales TaxExtract: .......co of the Virginia type, shall be liable to tax at the point of time when his purchase is effected in the Andhra State. We do not, therefore, see any ambiguity in the provision. For all the aforesaid reasons, we hold that the applications are liable to be dismissed and we accordingly do so with costs. Advocate s fee Rs. 100. Applications dismissed.
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