2018 (4) TMI 1944

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..... The expression tax on the sale or purchase of goods in Entry 54 in List II of Seventh Schedule when read with the definition clause 29-A of Article 366 includes a tax on the transfer of property in goods whether as goods or in the form other than goods involved in the execution of works contract. Following the decision, there are no hesitation to hold that the demand cannot sustain. The imp .....

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