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1975 (2) TMI 109 - HC - VAT and Sales TaxExtract: .......erefore, be no doubt that the goods moved from Bombay to Ajmer under the conditions of the contract. This submission of Mr. Shah must also, therefore, be rejected. In the result, we answer both the questions referred to us in the affirmative. The applicant to pay to the respondents the costs of this reference. Reference answered in the affirmative.
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