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1982 (3) TMI 246 - PUNJAB AND HARYANA HIGH COURTExtract: .......which is a charging section. The definitions of sale , turnover and the charging provision of the Act are substantially the same as in the U.P. Sales Tax Act. 5.. In this view of the matter, this petition is partly allowed and the impugned orders are quashed to the extent that the sales made outside the State could not be assessed to tax. No costs.
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