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1973 (4) TMI 109 - HC - VAT and Sales TaxExtract: .......pure labour charges, but which, according to the revenue, represent portions of the receipts relatable to the body-building contract. The tax case is, therefore, allowed with a direction to the Tribunal to consider the matter afresh, with costs. The order of the Tribunal setting aside the penalty will stand. Counsel s fee Rs. 150. Petition allowed.
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