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2010 (7) TMI 882 - HC - VAT and Sales TaxWhether the sale could be said to be inter-State sale? Held that:- The transactions of sale of bamboos and tendupatta not to be in the inter-State trade or commerce as contemplated under section 3(a) of the Central Sales Tax Act. Thus, the commercial tax/ VAT was payable in accordance with law on the transactions in question. The writ petitions being devoid of merits, deserve dismissal, they are hereby dismissed
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