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1992 (2) TMI 328 - GUJARAT HIGH COURTExtract: .......lared that sales in respect of the goods purchased by the petitioner from respondents Nos. 5 and 6 and which were the subject-matter of dispute shall be treated as local sales and not inter-State sales and to that extent, the assessment order will stand modified. Rule is made absolute accordingly, with no order as to costs. Petition partly allowed.
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