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1981 (5) TMI 127 - ALLAHABAD HIGH COURTExtract: .......kes the goods to State Y and sells the goods there. This is, therefore, purely an internal sale which takes place in State Y and falls beyond the purview of Section 3 (a) of the Central Sales Tax Act not being an inter-State sale." 9. In the result, all the revisions fail and are dismissed with costs which is assessed at ₹ 200/- one set.
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