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1996 (7) TMI 482 - SC - VAT and Sales TaxWhether the making of photostat copies with the use of a xerox or other machine and delivering the copies so taken to the customer on receipt of payment amounts to a sale of goods exigible to tax under the Tamil Nadu General Sales Tax Act, 1959? Held that:- Appeal allowed. The contract between the appellant and the payer of the price to him is a contract of work or service, not a contract of sale upon which sales tax is exigible.
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