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1976 (4) TMI 203 - HC - VAT and Sales TaxExtract: .......the facts and in the circumstances of the case, the sales effected by the assessee are in the course of inter-State trade and accordingly are not exigible to Orissa sales tax. The assessee shall be entitled to the costs of these proceedings. Consolidated hearing fee is assessed at rupees two hundred. DAS, J.-I agree. Reference answered accordingly.
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