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    <title>2009 (8) TMI 1074 - MADRAS HIGH COURT</title>
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    <description>Goods moved from another State and specifically earmarked for execution of a works contract were treated as eligible for deduction under Section 3-B(2)(a) of the Tamil Nadu General Sales Tax Act, 1959. The Tribunal&#039;s reasoned factual finding, based on the documentary record and the accepted inter-State movement of the goods, was held not to warrant interference in revision absent demonstrated legal error, perversity, or defective verification. On that basis, the deduction was upheld and revision failed.</description>
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      <description>Goods moved from another State and specifically earmarked for execution of a works contract were treated as eligible for deduction under Section 3-B(2)(a) of the Tamil Nadu General Sales Tax Act, 1959. The Tribunal&#039;s reasoned factual finding, based on the documentary record and the accepted inter-State movement of the goods, was held not to warrant interference in revision absent demonstrated legal error, perversity, or defective verification. On that basis, the deduction was upheld and revision failed.</description>
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