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1983 (11) TMI 264 - HC - VAT and Sales TaxExtract: ....... sale in the State, the subsequent sales cannot be taken to be exigible for tax under the Act as second sales. The goods in question are admittedly governed by single point scheme of taxation. In this view of the matter, we do not have any justification for interfering with the order of the Tribunal. The tax case is, therefore, dismissed. No costs.
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