2014 (3) TMI 1168

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..... ppellants, carrying on business outside the State, were to purchase goods from Uttarakhand from their suppliers, prima facie, it appears that the transaction involved inter-State sale and, accordingly, central sales tax is applicable and not Uttarakhand Value Added Tax. Appeal admitted.
Barin Ghosh And Servesh Kumar Gupta, JJ. Mr. Bharat Ji Agarwal, Senior Advocate, assisted by Mr. S.K. Posti .....

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