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1959 (9) TMI 38 - HC - VAT and Sales TaxExtract: .......o be given and was given only at the places designated by the buyers. It follows that the deliveries in the present case were intended to be effected outside the State of Madras, and were so effected. The petitioners would be entitled to the exemption claimed. The revision petitions are allowed with costs. Advocate s fee Rs. 100. Petitions allowed.
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