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1980 (9) TMI 240 - HC - VAT and Sales TaxExtract: .......ld the groundnuts to a third party within the State and, therefore, he cannot be said to be the last purchaser within the State. This he failed to do. The Tribunal was therefore right in holding that the petitioner was the last purchaser. In the result, the revision cases are dismissed. No costs. Advocate s fee Rs. 100 in each. Petitions dismissed.
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