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1979 (8) TMI 189 - HC - VAT and Sales TaxExtract: .......e charges includes the price of the tin also. In such a context, section 7-A(b) of the Act is not attracted because the section uses the expression disposes of such goods in any manner other than by way of sale in the State . In this case, the tins are sold in the State as part of the tinned oil. Hence the tax case is dismissed. Petition dismissed.
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