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1991 (6) TMI 234 - HC - VAT and Sales TaxExtract: .......ch the assessee transferred the goods to Kalbhavi is a local sale, it cannot be equated to despatching the goods to a place outside the State by the assessee hence the levy under section 6 is not attracted. Consequently this revision petition is allowed and the order of assessment under section 6 of the Act is set aside. No costs. Petition allowed.
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