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2013 (6) TMI 700 - MADRAS HIGH COURTExtract: .......ds involved in the works contract under section 3B of the Tamil Nadu General Sales Tax Act. Considering the fact that, the assessee had purchased the dyes and chemicals on inter-State transactions, we have no hesitation in allowing the tax case. Consequently, the order of the Tribunal is set aside and the tax case revision stands allowed. No costs.
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