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1971 (12) TMI 99 - SC - VAT and Sales TaxWhether the delivery by the respondent-Hindustan Aeronautics Ltd.-hereinafter referred to as the assessee-to the Railway Board of railway coaches models 407, 408 and 411 is liable to sales tax under the Central Sales Tax Act? Held that:- Appeal dismissed. The difference between the price of a coach and the cost of material can only be the cost of services rendered by the assessee. The only difference as far as coach model No. 411 is concerned is that in that case the wheelsets and underframes are not supplied free of cost but otherwise there is no essential difference in the terms. This does not make any difference to the result.
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