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    <description>A works contractor registered under the state VAT law may procure goods from out-of-State vendors at the direction of the contracting authority and, where goods are dispatched directly to the purchaser, may purchase on the strength of a C-form under Section 3(A) of the Central Sales Tax Act read with Section 36 of the M.P. VAT Act to claim inter state sales treatment and the corresponding deduction under the State VAT provision.</description>
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