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1958 (5) TMI 40 - HC - VAT and Sales TaxExtract: .......lt therefore the sales which are outside sales and are not covered by explanation to Article 286(1)(a) are also hit by Article 286(2) and the Validating Act does not affect such sales. Our answer to this part of question No. (3) is therefore in the affirmative. The parties will bear their own costs. DEKA, J.-I agree. Reference answered accordingly.
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