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2001 (2) TMI 985 - HC - VAT and Sales TaxExtract: .......sales (i) outside State or (ii) in the course of inter-State trade or commerce or (iii) in the course of export or import outside India only in accordance with the provisions of the Central Sales Tax Act and without reference to Explanations II and IV to section 2(38) of the Act of 1994. There shall be no order as to costs. Petition partly allowed.
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