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1956 (3) TMI 22 - HC - VAT and Sales TaxExtract: ....... assessee sold the bamboos to others, he was bound to pay sales tax to the Government for in the case of goods with which we are concerned, tax is levied at the point of sale and is payable by the seller who might collect it from his purchasers. For these reasons, the revision case is dismissed with costs. Advocate s fee Rs. 50. Petition dismissed.
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