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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1970 (3) TMI HC This

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1970 (3) TMI 132 - HC - VAT and Sales Tax

The petitioner, a contractor, entered into a composite contract with the State of Orissa for road construction. The court found no separate agreement for sale of materials, ruling that movable goods used in construction are not subject to sales tax. Assessment orders were quashed, and tax collected was ordered to be refunded. Application allowed.

 

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