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2004 (9) TMI 680 - HC - VAT and Sales TaxExtract: .......h as perversity. The applicant was unable to point out any perversity in the said finding. In view of the said finding, no question of law is involved as all the three ingredients for holding transaction as inter-State transaction exists in the present case. 15. In the result, there is no merit in the revision. The revision is dismissed with costs.
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