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2023 (10) TMI 722 - TELANGANA HIGH COURTNon-grant of exemption to the petitioner by the respondent - cement and steel used by the petitioner are supplied by the establishment for which they were carrying out the contract - taking the goods from another site - Neither sale nor transfer of property - HELD THAT:- There is a consistent and concurrent finding of fact by the two forums below. First, the Deputy Commissioner (CT) in the course of deciding the revision and secondly by the Tribunal while deciding the Tax Appeal. Moreover, during the course of hearing of the instant Tax Revision Case also the petitioner was not in a position to bring before this Court any cogent material to dispute or disprove the concurrent finding, except for the oral submissions made so far as the petitioner receiving the cement and steel would amount to second sale or prove the contention that the product received by the petitioner had already suffered tax at the hands of the contractee. The Tax Revision Case thus being devoid of merits, deserves to be and is accordingly dismissed.
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