1969 (1) TMI 64

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....acts a total turnover of Rs. 3,05,211.12 has been charged to tax on the basis that they are local sales. The revenue as well as the Tribunal did not dispute or say that there was no inter-State movement of the goods occasioned by the relative contracts which the Tribunal examined. But the Tribunal's view that they are local transactions is rested on the ground that neither the place of despatch no....