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Inter-state sale or not - What is described as sale by the appellant is only the packing cartons alone which were never exported as such and the goods exported are different. That will take out the case of the appellant from the purview of Section 5(3) of the CST Act - HC

VAT and Sales Tax - Inter-state sale or not - What is described as sale by the appellant is only the packing cartons alo .....

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