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2013 (10) TMI 1279 - HC - VAT and Sales TaxDetermination of turnover assessable to tax - Held that:- after introduction of section 3B and after amendment made to the definition of "sale" under section 2(n)(ii), the contention raised by the learned counsel for the assessee cannot be accepted, since by the operation of law, the transfer of goods involved in works contract would amount to "sale" taxable under section 3B. The assessee therein had purchased the dyes and chemicals from outsaid the State. Consequently, this court held that the entire turnover was assessable to tax. - Decided in favour of Revenue.
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