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1975 (7) TMI 129 - HC - VAT and Sales TaxExtract: .......circumstances of the case, the iron and cement supplied by the P.W.D. to the assessee for use in the works executed by the appellant for P.W.D. was a sale liable to purchase tax under section 7(1) of the Act. 10.. The case be sent back with aforesaid opinion to the Tribunal for further action according to law. Reference answered in the affirmative.
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