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1964 (9) TMI 38 - MADRAS HIGH COURTExtract: .......goods. The bargain is primarily for work and labour. The transfer of property in the shape of boards is only ancillary to the main contract. The turnover is clearly not liable to sales tax. The revision is allowed and the assessment on the disputed turnover is set aside. The penalty imposed is also set aside. No order as to costs. Petition allowed.
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