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1985 (1) TMI 304 - HC - VAT and Sales TaxExtract: ....... to operate in respect of other sales, and the petitioner s sale becomes taxable being the first taxable sale inside the State. We, therefore, hold that the Tribunal in this case has come to the right conclusion in holding that the petitioner is not entitled to the exemption to Rs. 54,404.00. The tax case is therefore dismissed. Petition dismissed.
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