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    <title>2011 (3) TMI 1545 - Punjab and Haryana High Court</title>
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    <description>Turnover of goods sold in the course of inter-State trade was deductible from taxable turnover under section 27(1)(b) of the Haryana General Sales Tax Act, 1973, where the statutory conditions were satisfied. The scheme of sections 6 and 27 required exclusion of purchase turnover once the sale fell within section 3 of the Central Sales Tax Act, 1956. The fact that the goods were not treated as exported goods did not justify denial of the statutory deduction. The impugned orders were therefore unsustainable.</description>
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    <pubDate>Fri, 25 Mar 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=166526</link>
      <description>Turnover of goods sold in the course of inter-State trade was deductible from taxable turnover under section 27(1)(b) of the Haryana General Sales Tax Act, 1973, where the statutory conditions were satisfied. The scheme of sections 6 and 27 required exclusion of purchase turnover once the sale fell within section 3 of the Central Sales Tax Act, 1956. The fact that the goods were not treated as exported goods did not justify denial of the statutory deduction. The impugned orders were therefore unsustainable.</description>
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      <pubDate>Fri, 25 Mar 2011 00:00:00 +0530</pubDate>
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