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1958 (3) TMI 49 - SC - VAT and Sales TaxWhether the sales proposed to be taxed by the respondent took place in the course of inter-State trade and were therefore not liable to be taxed by reason of Article 286(2) of the Constitution? Whether on the facts the sales in question did not fall within the Explanation to section 33 of the Bihar Sales Tax Act? Held that:- These are questions which have to be determined by the appropriate Sales Tax Authorities on materials to be placed before them, and cannot be raised in these proceedings. Appeal dismissed.
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