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1961 (9) TMI 58 - HC - VAT and Sales TaxExtract: .......he State taxing power. We hold that the sale of the petitioner to Gordon Woodroffe and Co. of the value of Rs. 74,284-0-9 is a sale in the course of export and not assessable to sales tax. The revision petition is therefore partly allowed. As the parties have succeeded and failed in part, there will be no order as to costs. Petition partly allowed.
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