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    <title>2012 (1) TMI 139 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Levy of tax on lease rent arising from transfer of the right to use goods outside Haryana was held unsustainable under the Haryana General Sales Tax Act, 1973, because the relevant note was already found inapplicable to transactions occurring outside the State in the connected writ petition. The court disposed of the matter on the same terms as that earlier decision, with the result that the levy could not extend to out-of-State transactions and relief was granted to the assessee.</description>
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    <pubDate>Fri, 06 Jan 2012 00:00:00 +0530</pubDate>
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      <description>Levy of tax on lease rent arising from transfer of the right to use goods outside Haryana was held unsustainable under the Haryana General Sales Tax Act, 1973, because the relevant note was already found inapplicable to transactions occurring outside the State in the connected writ petition. The court disposed of the matter on the same terms as that earlier decision, with the result that the levy could not extend to out-of-State transactions and relief was granted to the assessee.</description>
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      <pubDate>Fri, 06 Jan 2012 00:00:00 +0530</pubDate>
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