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1992 (7) TMI 320 - HC - VAT and Sales TaxExtract: .......ial Tax Officer 1985 60 STC 301, we have no hesitation to hold that the transaction which is the subject-matter in these appeals cannot be held to be as stock transfer , but only as inter-State sale under section 3(a) of the Central Sales Tax Act. Accordingly the appeals fail and are dismissed. There will be no order as to costs. Appeals dismissed.
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