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1963 (2) TMI 41 - HC - VAT and Sales TaxExtract: .......s themselves. All the materials were to be supplied by the assessee. The element of sale predominated over the element of contract of work. I, therefore, agree with my learned brother that the contract was of sale and not of work and that the assessee was liable. I agree with the order proposed by my learned brother. Reference answered accordingly.
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