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1969 (11) TMI 72 - HC - VAT and Sales Tax
The Punjab and Haryana High Court dismissed the appeal filed by the State of Punjab against Messrs International Cotton (Waste) Corporation, Bombay. The firm was assessed to sales tax by the Bhatinda branch office, but the court ruled that the sale of cotton for export outside India did not occur within the territory of Punjab and thus was not liable for sales tax. The appeal was dismissed, and no costs were awarded.
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