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1991 (1) TMI 410 - HC - VAT and Sales Tax
The High Court of Madras dismissed the tax case revisions as there was no evidence of a contract of sale in the course of inter-State trade or commerce. The Tribunal found that the movement of goods was within the same state, and the mere payment of transport charges from Cochin to Thiruppur did not constitute an inter-State sale. The petitions were dismissed with no costs.
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