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1961 (3) TMI 41 - SC - VAT and Sales TaxWhether the purchase of goods made by petioner inside the State but sold to dealers outside the State be included in the taxable turnover of the petitioner? Held that:- Appeal dismissed. A purchase made inside a State, for sale outside the State cannot itself be held to be in the course of inter-State trade, and the imposition of a tax thereon is not repugnant to Article 286(2) of the Constitution
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