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1983 (2) TMI 256 - HC - VAT and Sales TaxExtract: ....... labour. Having regard to the preponderance of judicial opinion, we hold that the disputed turnover in this case has to be treated not as one of finished product, but as one relating to works contract. The tax case is therefore allowed and the orders of the Tribunal as well as the authorities below are set aside. There will be no order as to costs.
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