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1967 (7) TMI 122 - HC - VAT and Sales TaxExtract: .......under section 8(2)(a) of the Central Act. This is because section 8(2)(a) of the Central Act applies to inter-State sales of declared goods, the rate applicable to sale or purchase of such goods inside the appropriate State and no rate is prescribed in local taxation in view of the exemption. The tax case is dismissed. No costs. Petition dismissed.
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