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2011 (4) TMI 1238 - HC - VAT and Sales TaxPetition seeking to quash section 2(gg) and 2(j) read with note 4 of the Haryana General Sales Tax Act, 1973 as amended Held that:- After consideration of rival submissions, we are of the view that this petition is to be allowed. The deeming provision enacted by the State Legislature is in conflict with section 4(2)(a) of the Central Sales Tax Act, 1956. Note 4 cannot be held to be applicable to transfer of right of use of goods outside the State of Haryana merely because the goods are within the State at the time of use when such goods are not in the State at the time of transaction. Accordingly, the writ petition is allowed and the impugned order dated April 23, 1993, annexure P4, to the extent of including in turnover transaction taking place outside the State of Haryana is quashed.
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