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1996 (12) TMI 365 - ANDHRA PRADESH HIGH COURT
Extract:
.......s applicable only to the value of goods supplied or used in works contracts during the year. (9) Rule 6(3)(ii) prescribing percentage of deduction for different kinds of contracts for estimating value of goods supplied, where it cannot be ascertained, is valid. 47.. All the writ petitions are partly allowed. No costs. Writ petitions partly allowed.