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1977 (3) TMI 122 - SC - VAT and Sales TaxWhether, under the circumstances of the case and under the terms of the contract, the supply of shutters and iron gates worth Rs. 1,08,633.08 was sale or amounted to works contract? Held that:- Appeal allowed. The contract in the present case was a works contract and the transaction was, therefore, not exigible to tax. The High Court was in error in holding that the assessee was liable to pay tax on the sale proceeds of the contract.
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