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2009 (12) TMI 857 - MADRAS HIGH COURTWhether the transactions effected by assessee are covered within section 6(2)(b) of the Central Sales Tax Act and not a local transaction, which is exigible to tax under the Tamil Nadu General Sales Tax Act? Held that:- There is absolutely no material to take a different view than that of the Tribunal, so as to come to a conclusion that the movement of the goods has been broken at the end of the assessee and the assessee has subsequently sold the goods to the ultimate dealers in Tamil Nadu and as such the assessee is not entitled to the benefit of section 6(2) of the Act. This revisions are dismissed.
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