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1955 (4) TMI 26 - HC - VAT and Sales TaxExtract: .......ith my Lord that the petitioner is not a dealer under clause (c) of section 2 of the Orissa Sales Tax Act. As this answer is sufficient for the disposal of this reference, I would reserve my opinion on the question whether the royalty pay- able under the agreement with Messrs. Dear and Co. Ltd., is sale price or not. Reference answered accordingly.
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