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1989 (1) TMI 351 - HC - VAT and Sales TaxExtract: .......to the exemption even if it had otherwise proved by placing a certificate from the purchaser, Minerals and Metals Trading Corporation of India Ltd., that the goods were exported as a fact out of the territory of India. 14.. In the light of partial success of the references, we leave the parties to bear their costs of the two references as incurred.
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