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    <title>1980 (12) TMI 180 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the Board of Revenue&#039;s decision to tax the sales of mango juice as local sales rather than export sales, as they were found to be in favor of the State Trading Corporation and not directly with the foreign buyer. The appeal was dismissed, affirming the inclusion of the turnover in the assessment under the Tamil Nadu General Sales Tax Act for the year 1971-72.</description>
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