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1987 (4) TMI 448 - HC - VAT and Sales Tax
The case involved M/s. Bharat Litho Press contending that their printing and supplying of labels should not be included in turnover as it was a works contract, not a sale. However, authorities found it was not a works contract. The labels were considered as wrappers or labels, not paper, and were subject to tax. The tax revision cases were dismissed, and the petitions were also dismissed.
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