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2018 (2) TMI 451

Head Note:
Rate of tax - iron and steel in the works contract - whether taxable at 4% or 12.5%? - Held that: - The issue involved herein is no longer res integra in view of the dictum enunciated by the Hon’ble Apex Court in the case of Gannon Dunkerley & Co. Versus State of Rajasthan & Larsen & Toubro Ltd. & Union of India [1992 (11) TMI 254 - SUPREME COURT OF INDIA], where it was held that the declared goods in question can only be taxed at the rate of 4% - revision dismissed - decided against Revenue.

 


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