1953 (7) TMI 6

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Full Text of the Document

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....sheets. They sell to customers outside the State. The transactions on account of which the assessment in question was made relate to the period from 30th May, 1950, to 31st March, 1951. The assessment was made on the ground that the transactions amount to inter-State sales. The goods were stated to be in the State at the time. The petitioner's main plea is that the sales really took place outside ....