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1979 (6) TMI 131 - KARNATAKA HIGH COURTExtract: .......tract under which an assessee agrees to supply jelly (ballast) to the purchaser with the condition that the jelly (ballast) would be stacked in a particular manner before delivering, would not amount to a contract for work or a composite contract for sale of goods and for work, but only amounts to a contract of sale. Reference answered accordingly.
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