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1963 (8) TMI 66 - SC - VAT and Sales TaxExtract: .......to have any power to impose the tax in respect of "works contracts". 28. In this view we need not express our opinion on the other contentions raised by Mr. Nambiar. 29. In the result, the said orders of assessment are set aside and the appeals are allowed with costs here and in the High Court. One set of hearing fee. 30. Appeals allowed.
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