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1966 (2) TMI 64 - HC - VAT and Sales TaxExtract: .......ative, that is, the goods sent by V.P.P. from Punjab to Uttar Pradesh are liable to Central sales tax and such tax is leviable by the Punjab authorities. We further direct that the assessee will pay the costs of these references to the department. The costs are assessed at Rs. 100 in each case. FALSHAW, C.J.-I agree. Reference answered accordingly.
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