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1961 (10) TMI 68 - HC - VAT and Sales TaxExtract: ....... imposed or involved no obligation to export, there was no movement under the contract of sale, and in those circumstances we must hold that the exemption claimed is unavailable, that the decision of Vaidialingam, J., is right, and that these appeals have to be dismissed. 10.. The appeals fail and are hereby dismissed with costs. Appeals dismissed.
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