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1967 (10) TMI 58 - HC - VAT and Sales TaxExtract: .......ase here. It cannot be said, having regard to the terms of the contracts, that the property in the metal quarried by the assessee passed to him at any stage. The transactions were, therefore, purely of work and labour. Following the ratio of our decision in Tax Case (Appeal) No. 196 of 1966(1), we allow these tax appeals. No costs. Appeals allowed.
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