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2007 (1) TMI 519 - WEST BENGAL TAXATION TRIBUNALExtract: ....... of the West Bengal Sales Tax Act, 1994. The application is therefore allowed without cost declaring that the activity of printing of computer paper and stationery using own materials and computer under agreement is not works contract within the meaning of the section 2(42) of the WBST Act, 1994. DEB KUMAR CHAKRABORTI (Technical Member). - I agree.
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