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Whether the State Bank of India (SBI) and its branches, which are registered dealers under the Bengal Finance (Sales Tax) Act, 1941 would be liable to levy of purchase tax under Section 5(6a) of the Act for accepting the Exim Scrips (Export Import Licence) on payment of premium of 20 per cent of the face value of the scrips in compliance with the direction of the RBI - Held No - SC

VAT and Sales Tax - Whether the State Bank of India (SBI) and its branches, which are registered dealers under the Benga .....

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