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1972 (2) TMI 83 - MADRAS HIGH COURTExtract: .......nd the ultimate delivery to the buyer outside the State, as also the transactions wherein the assessee has despatched the goods to places outside the State under the orders of Tyresoles Concessionaries (P.) Ltd., and assess them as inter-State sales under the Central Sales Tax Act. There will, however, be no orders as to costs. Ordered accordingly.
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