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1986 (12) TMI 351 - HC - VAT and Sales TaxExtract: ....... than by way of sale inasmuch as there was no transfer of the goods to any other person. 10.. We, therefore, hold that the purchase of materials by the assesseecontractor for use in the construction/repair of sea walls is not liable to tax under section 5A. 11.. We dismiss the revision cases. There will be no order as to costs. Petitions dismissed.
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