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    <title>OMS SALE WITHIN THE STATE</title>
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    <description>Because the first movement of the goods did not occur out of the State, the arrangement cannot be characterised as an interstate sale for purposes of the Central Sales Tax regime; see Section 3(a) of the CST Act read with Section 6 for determination.</description>
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      <description>Because the first movement of the goods did not occur out of the State, the arrangement cannot be characterised as an interstate sale for purposes of the Central Sales Tax regime; see Section 3(a) of the CST Act read with Section 6 for determination.</description>
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