1997 (9) TMI 586

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....CST, VAT & Sales Tax<br>-<br>JAYASIMHA BABU R. AND AKBAR BASHA KHADIRI B. , JJ. The judgment of the Court was delivered by R. JAYASIMHA BABU, J.-The assessee has come up in appeal against the order ....

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....s had actually taken place. The bought notes themselves were regarded as insufficient to establish that there had been a prior sale and that the sales effected by the assessee were second sales. The C....