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2011 (12) TMI 466 - ALLAHABAD HIGH COURTStock transfer of semifabricated tin container - whether be treated as inter-State transaction? - Held that:- The order passed by the Tribunal imposing Central sales tax on the assessee in this case is justified in the facts and circumstances of the case because the items that the assessee were transferring from Sahibabad to Murthal were not the semi finished items but rather it were the final and finished products and it could not be said that the goods have been sent to the second unit in semi finished state. In view of the above, the order passed by the Tribunal is confirmed. Revision dismissed.
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