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    <title>High Court Identifies Error in Tax Board&#039;s Classification of Sales Transactions, Confirms Inter-State Nature Affecting VAT Rules.</title>
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    <description>Inter-State OR Intra-State Purchases - genuineness of the bills from the dealers of Gujarat - purchase of gwar - The Tax Board had committed a manifest error of law in concluding that the sale transactions were intra-State and not inter-State - HC</description>
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