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1977 (4) TMI 159 - HC - VAT and Sales TaxExtract: .......n 9(1), proviso, and that this State was justified in taxing the said transaction to sales tax under the Central Sales Tax Act. In the present case, there is no dispute that the provisions of section 6(2) do not apply. Hence, this tax revision case is allowed and the petitioner will be entitled to its costs. Counsel s fee Rs. 250. Petition allowed.
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