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1952 (7) TMI 8 - ORISSA HIGH COURTExtract: .......o state a case and refer it to this Court on the following point Whether in the circumstances of the case the assessment is legal being based on the position that mere contract for sale within the State of Orissa and the export of goods from Orissa is sufficient for taxation under the Orissa Sales Tax Act, 1947. DAS, C.J.-I agree. Petition allowed.
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