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1973 (2) TMI 121 - HC - VAT and Sales TaxExtract: .......t (Levy) Order were sales as contemplated by the Indian Sale of Goods Act and were also liable to sales tax. Therein, their Lordships of the Allahabad High Court, we find, have reached this conclusion on almost the same line of reasoning we have adopted in this case. The revision case is dismissed. However, we do not pass any order regarding costs.
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