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2019 (12) TMI 884 - MADRAS HIGH COURTClassification of goods - printing materials manufactured out of their own materials and sold by dealers - whether liable to be taxed as "printed materials" or not? - HELD THAT:- The work of printing the materials and supplying it to the individual customers as per their requirements obviously amounts to "works contract" and not sale, during the relevant period and as such since the extended definition of goods under CST Act came on the Statute book only with effect from 11.05.2002, no tax under the CST Act can be imposed on the Assessee prior to 11.05.2002, on works contracts. Petition allowed - decided in favor of assessee.
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