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2008 (7) TMI 342 - DELHI HIGH COURTRevenue claim that assessee has manufactured office furniture system/work stations (OFS/WS) from various parts of furniture purchased by them from different manufacturers - assessee claimed that it has only erected and installed the said OFS/WS at the sites of its customers – supplier cleared complete OFS/WS and not parts thereof, though cleared in a knocked down condition for the purpose of facilitating transportation - What the assessee received was complete OFS/WS and what it left on its clients’ sites was also complete OFS/WS. Nothing new had come into existence so as to bring the activities of the assessee within the parameters specified in Section 2(f)
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