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1957 (11) TMI 17 - HC - VAT and Sales TaxExtract: .......o be reached when the legislature definitely indicated that it is at the point of first purchase in the State that the tax is exigible. We, therefore, hold it so. For the several reasons aforesaid, we are of the view that the applications are not tenable and we accordingly dismiss them with costs. Advocate s fee Rs. 50 each. Applications dismissed.
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