| http://www.w3.org/ns/prov#value | - What I fail to understand is this ??? the basis to arrive upon the conclusions in the above decisions is palpably erroneous because after the 46th amendment to the Constitution of India the question in relation to the six instances enumerated therein i.e. sub articles (a) to (f) to Article 366 (29A) there is no scope to argue that sales tax is not exigible when there is no actual sale of goods.
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