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2009 (5) TMI 876 - HC - VAT and Sales TaxExtract: ....... entitled to contend such declared inter-State sales as local sales later. The orders of the first appellate authority as well as the Tribunal are factually and legally unsustainable. We, therefore, reverse the orders of the Tribunal and that of the first appellate authority and restore the assessment order. The revision cases are allowed as above.
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