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1953 (7) TMI 3 - ORISSA HIGH COURTExtract: .......tion is liable to taxation either in Manbhum or in Raipur. I would therefore allow the petition and set aside the order of the Sales Tax Authorities directing the petitioner to pay sales tax in respect of the aforesaid sales. The peti- tioner is entitled to costs. Hearing fee is assessed at five gold mohurs. MOHAPATRA, J.-I agree. Petition allowed.
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