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    <title>1997 (11) TMI 496 - MADRAS HIGH COURT</title>
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    <description>The court concluded that the transactions amounting to Rs. 9,09,820 between January 20, 1984, and March 31, 1984, were consignment sales through stock transfer challans and not inter-State sales, thus not exigible to tax under the Central Sales Tax Act. The Tribunal&#039;s decision was upheld, and the tax case (revision) was dismissed without costs awarded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=159284</link>
      <description>The court concluded that the transactions amounting to Rs. 9,09,820 between January 20, 1984, and March 31, 1984, were consignment sales through stock transfer challans and not inter-State sales, thus not exigible to tax under the Central Sales Tax Act. The Tribunal&#039;s decision was upheld, and the tax case (revision) was dismissed without costs awarded.</description>
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