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    <description>A civil contract for commercial and industrial construction involving transfer of materials under the Works Contract regime is classified and treated as taxable under the category Execution of works contract rather than as Commercial &amp; Industrial Construction.</description>
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      <description>A civil contract for commercial and industrial construction involving transfer of materials under the Works Contract regime is classified and treated as taxable under the category Execution of works contract rather than as Commercial &amp; Industrial Construction.</description>
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