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    <title>Dealers Dispatching Taxable Goods Out-of-State Fall u/s 17(2) of Karnataka VAT Act, Even Without Exempt Sales.</title>
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      <description>If any dealer sells taxable goods and even if he is not selling exempted goods, but, despatches goods outside the State otherwise than by way of sale, he could be considered as falling u/s 17(2) of KVAT - HC</description>
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