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1968 (8) TMI 182 - HC - VAT and Sales TaxExtract: .......o the correspondence attendant thereon to find out what was the intention of the parties and how it is manifest in the correspondence and whether the well known tests to make a sale an inter-State sale are satisfied in each of those cases. With these observations this writ petition is dismissed with costs. Counsel s fee Rs. 250. Petition dismissed.
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