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2002 (6) TMI 576 - MADRAS HIGH COURTExtract: .......ourt held that a similar transaction would attract the provisions of section 3(b) of the Central Sales Tax Act. Following the decision, we hold that the sale effected by the petitioner was an inter-State sale and was liable to be taxed under the provisions of the Central Sales Tax Act. We dismiss the revision petition. No costs. Petition dismissed.
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