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    <title>2006 (7) TMI 607 - BOMBAY HIGH COURT</title>
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    <description>The court held that the sale of vehicles to the Government of India for export was covered by section 5(1) of the Central Sales Tax Act. It found that the transaction met the criteria set by the Supreme Court and agreed with the respondent&#039;s position. The court dismissed the Revenue&#039;s arguments, concluding that no substantial question of law arose, and the application was dismissed without costs.</description>
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      <description>The court held that the sale of vehicles to the Government of India for export was covered by section 5(1) of the Central Sales Tax Act. It found that the transaction met the criteria set by the Supreme Court and agreed with the respondent&#039;s position. The court dismissed the Revenue&#039;s arguments, concluding that no substantial question of law arose, and the application was dismissed without costs.</description>
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