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2010 (3) TMI 1019 - AAAR - VAT and Sales TaxExtract: .......agreement itself cannot be said to have triggered the inter-State movement of goods from M.P. Dudhichua (West) mine to U.P. Dudhichua (East) or some other destination. In the light of the foregoing discussion, it is held that the orders of revision as confirmed by the Appellate Board are illegal and unsustainable. The appeals are therefore allowed.
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