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1979 (11) TMI 255 - HC - VAT and Sales TaxExtract: ....... the present case, though they are export sales, are inside sales within the meaning of the Act. In these circumstances, section 7-A(1)(b) of the Act was not satisfied and therefore the transactions are not liable to be brought within the scope of section 7-A. In the result, the appeal is allowed. There will be no order as to costs. Appeal allowed.
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