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1991 (9) TMI 312 - HC - VAT and Sales TaxExtract: ....... agent of the licensee. 4.. For all the above reasons we hold that the transactions clearly amounted to a sale in the course of the import. We, therefore, set aside the order of the Board of Revenue and restore the order of the Appellate Assistant Commissioner. The tax appeal is allowed. There will, however, be no order as to costs. Appeal allowed.
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