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2013 (7) TMI 895 - HC - VAT and Sales TaxExtract: .......cals out side the State would amount to “sale” and is assessable under section 3B of the Act. In so holding, this court set aside the order of the Tamil Nadu Sales Tax Appellate Tribunal. Following the said decision, the order of the Sales Tax Appellate Tribunal is set aside. Consequently, the tax case revision stands allowed. No costs.
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