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1976 (7) TMI 146 - ALLAHABAD HIGH COURTExtract: .......way, and there is nothing to indicate that the goods had not moved, it would be a case covered by section 3(b) of the Central Sales Tax Act. We, therefore, answer the question in the negative in favour of the department and against the assessee. The department is entitled to its costs, which we assess at Rs. 100. Reference answered in the negative.
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