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1967 (2) TMI 84 - HC - VAT and Sales TaxExtract: .......he seller had nothing to do. In the premises, we hold that these transactions were not in the course of inter-State trade or commerce. And the transactions were subject to payment of sales tax under the West Bengal Act, or under Article 286 of the Constitution. In the result, this appeal is dismissed with costs. GHOSE, J.-I agree. Appeal dismissed.
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