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    <title>1962 (2) TMI 74 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the petition, ruling that the petitioners were vendors selling yarn to mills, not acting as agents. The sales were not exempt from sales tax as they were not in the course of import under Article 286(1)(b) of the Constitution. The petitioners were directed to pay costs of Rs. 100.</description>
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      <description>The Court dismissed the petition, ruling that the petitioners were vendors selling yarn to mills, not acting as agents. The sales were not exempt from sales tax as they were not in the course of import under Article 286(1)(b) of the Constitution. The petitioners were directed to pay costs of Rs. 100.</description>
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