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    <description>Applicability of VAT or TDS on advertisement hoardings depends on whether the vendor supplies materials (constituting supply of goods, attracting VAT and negating TDS) or merely performs work such as painting and installation on client-provided boards (constituting a works contract or service, attracting TDS). The vendor&#039;s character and any composite billing involving professional fees, work and goods must be examined to determine correct tax treatment.</description>
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