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1972 (2) TMI 80 - PATNA HIGH COURTExtract: .......transport outside the State undoubtedly did arise in the transaction between the mine owners and the State Trading Corporation. The Tribunal, therefore, rightly held that the sales by the mine owners to the State Trading Corporation were in the course of iner-State trade and commerce and not intra-State sales. Reference answered in the affirmative.
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