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2011 (2) TMI 1296 - HC - VAT and Sales TaxWhether the service rendered by the petitioner in the form of chemical treatment of effluent water for the awarder amounts to sale of goods in the execution of works contract? Held that:- In both these Revision Petitions, no doubt, a question of law is raised concerning the correctness of the rate of tax applied. This is not mentioned in the Order of Reference as such. This was not argued before us by the learned counsel appearing for the parties. In such circumstances, we answer the Reference by holding that there was indeed a sale of chemical involved in the execution of the works contract, in view of the Judgment of the Apex Court in Xerox Modicorp Ltd. v. State of Karnataka (2005 (8) TMI 359 - SUPREME COURT OF INDIA), as there is delivery of the same to the awarder by virtue of the chemical being poured into the effluent. The Revision Petitions will be posted before the concerned Bench for disposal of the same.
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