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1982 (11) TMI 160 - HC - VAT and Sales Tax

The Madras High Court ruled in the case of Balasubrahmanyam v. Ratnam that the transactions were export sales, not local sales. The Tribunal found that the goods were sold on behalf of the appellants through agents, and the transactions were exemptable as exports through agents. The Court dismissed the tax case with no costs.

 

 

 

 

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