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1980 (9) TMI 258 - MADRAS HIGH COURTExtract: ....... conclusion that there was no delivery of goods to the buyer in this State and that the sale had occasioned the movement of goods, necessarily it follows that the transaction is an inter-State sale liable to tax under the Central Sales Tax Act. The petition accordingly fails and it is dismissed with costs. Counsel s fee Rs. 250. Petition dismissed.
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