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1979 (4) TMI 163 - HIGH COURT OF ALLAHABADExtract: .......e revision succeeds, and is allowed. The order of the Revising Authority to the extent indicated above is set aside and he is directed to treat the impugned turnover as works contract. The assessee is entitled to its cost which is assessed at ₹ 200/-. A copy of this order will be sent to the Revising Authority under Section 11 (8) of the Act.
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