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    <title>Court Rules No Evidence of Inter-State Sale in Tax Evasion Case; Sales Suppression Allegations Unfounded.</title>
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    <description>Evasion of tax - sales suppression - inter-state sale or not - In the absence of any material evidence with respect to movement of goods, the quotations recovered from the business place of the petitioner, cannot be treated as sales. Hence, there was no inter-state sale taken place - HC</description>
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