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1954 (3) TMI 41 - HC - VAT and Sales TaxExtract: .......n of works contract . Even tacking it on to the third item, the amount is below the taxable limit. The petition is allowed and the order of the Tribunal is set aside with reference to the assessment year 1950-51. The amount in its entirety will be treated as not liable to tax. The petitioner will be entitled to his costs, Rs. 250. Petition allowed.
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