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2008 (7) TMI 914 - ALLAHABAD HIGH COURTInter-State sales v/s intra-State sales - Held that:- The controversy involved in the present case is governed by clause (b) of section 3 of the Central Sales Tax Act and is fully covered by the decision of the Division Bench of this court in the case of Commissioner of Sales Tax, U.P. v. Mewalal Kewal Kishore [1976 (7) TMI 146 - ALLAHABAD HIGH COURT]. Viewed as above, the question raised by the Revenue is answered in its favour by holding that the transaction in question is inter-State sale, against the dealer-opposite party.
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