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1975 (12) TMI 156 - MADRAS HIGH COURTExtract: .......ing the transaction under section 3(b) of the Central Sales Tax Act. There is absolutely no evidence on this point. We are, therefore, unable to accept the argument that the transactions in dispute fall under section 3(b). In the result, the tax revision petition fails and it is dismissed. But there will be no order as to costs. Petition dismissed.
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