1988 (2) TMI 448

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....ase is filed by the State. The assessee is a dealer in hides and skins carrying on business at Samalkot. Original assessment for the year 1977-78 under the Central Sales Tax Act, 1956 was completed by the assessing authority on 1st August, 1978. While completing the assessment, the assessing authority treated three transactions as constituting inter-State transactions of the aggregate value of ....