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D.K. Agarwal, (Staff No. 20357), Joint ... vs Union Of India (Uoi) Through The ... on 4 December, 2006

58. If the above principles in BSNL Vs. Union of India, (2006) 3 SCC 1 are applied to the facts of the present case, the petitioner may contending that the extended definition of sale, viz. transfer of the right to use goods took place before actual clearance and there cannot be any levy of tax under Section 3-A of the Tamil Nadu General Sales Tax Act, 1959 as the transaction was exempted under Section 5(2) of the Central Sales Tax Act, 1959.
Central Administrative Tribunal - Delhi Cites 0 - Cited by 77 - Full Document
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