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2011 (1) TMI 1264 - GAUHATI HIGH COURTWhether the contractee-Election Department can supersede/override the decision of the taxing authority like respondent No. 5, the Commissioner of Taxes, who is appointed for carrying out the purpose of the Act? Whether the supply of materials in question comes within the purview of the works contract or is wholly exempted from the purview of VAT in view of the provisions of section 9 read with entry at serial No. 5 of the First Schedule to the Act, 2003? Held that:- This court is of the opinion that the petitioner is not supposed to pay the VAT against supply of the printing materials to the Election Department in connection with general elections to Lok Sabha, 2009. Consequently, the impugned orders dated April 2, 2009 and April 27, 2009 (annexures F and H, respectively) are quashed and the letter dated September 23, 2009 (annexure-Motor Vehicles Act, 1988) is also set aside. In the result, the writ petition is allowed.
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