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2007 (12) TMI 405 - HC - VAT and Sales TaxDetention order seeked to be quashed - prayer for direction be issued to respondent Nos. 2 and 3 to release the goods and vehicle with documents without any further delay - Held that:- The argument of the learned State Counsel that the petitioner is executing a 'works contract', which would include installation of any goods brought in the State of Punjab, has not impressed us merely because the expression 'installation' has been used in the term 'works contract' as defined in Section 2(zu) of the Act because that will not change the character of the 'contract for sale' to that of a 'works contract'. The argument is wholly misconceived and is, thus, liable to be rejected. For the reasons mentioned above, this petition succeeds and the same is accordingly allowed. Consequently, the detention order dated 7.11.2007 (P-3) and all subsequent proceedings in pursuance thereto, are hereby quashed. The respondents are directed to release the goods of the petitioner forthwith.
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