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M/s. Sejwar Traders Versus Commissioner of Commercial Tax, UP., Lucknow.


Extract:-
.......
...... case referred herein above, the sale by the applicant to the exporter cannot be said to be in the course of export under Section 5(3) of the Central Sales Tax Act. The Tribunal has rightly held so. In the result, the revision fails and is dismissed.

 



 


 

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