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1962 (9) TMI 37 - KERALA HIGH COURTExtract: .......operty in finished goods to a third party cannot be described as a works contract. We find it impossible to construe the contracts before us as anything else other than contracts for the sale of the fabricated material. 6.. The T.R.C. fails and is dismissed, though in the circumstances of the case, without any order as to costs. Petition dismissed.
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