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2006 (10) TMI 498 - HC - VAT and Sales TaxExtract: .......nsaction from outside the State of U.P. in pursuance of the agreement dated 24th March, 1992. Thus, the applicant cannot claim the benefit of Clause (i) of Section 3-F(2)(a) of the Act. 35. For the reasons stated above, I do not find any merit in the present revisions. 36. In the result, all the three revisions fail and are, accordingly, dismissed.
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