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    <title>1973 (4) TMI 79 - Supreme Court</title>
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    <description>The Supreme Court upheld the Appellate Tribunal&#039;s decision that the sales in question were in the course of import, exempting them from sales tax under Section 5(2) of the Central Sales Tax Act, 1956, and Article 286(1)(b) of the Constitution. The Court dismissed the appeals with costs, affirming the Tribunal&#039;s ruling.</description>
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      <description>The Supreme Court upheld the Appellate Tribunal&#039;s decision that the sales in question were in the course of import, exempting them from sales tax under Section 5(2) of the Central Sales Tax Act, 1956, and Article 286(1)(b) of the Constitution. The Court dismissed the appeals with costs, affirming the Tribunal&#039;s ruling.</description>
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