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2011 (12) TMI 649 - AAAR - VAT and Sales TaxExtract: .......nder the Act is due in respect of the transactions in question. In the result, I confirm the order of the Appellate Tribunal and dismiss the appeal but directing the States of West Bengal and Jharkhand, to transfer the refundable amount of tax to the State of Andhra Pradesh to which tax is due on these two transactions. I make no order as to costs.
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