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    <title>1998 (9) TMI 641 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>The Tribunal dismissed the applications, ruling that the applicant&#039;s inter-State purchases for plants and equipment were not taxable by the State. However, the deemed sale in executing the works contract with DSP was an intra-State sale subject to State taxation. The Tribunal upheld the orders of the Assistant Commissioner and the West Bengal Commercial Taxes Appellate and Revisional Board, finding no merit in the applicant&#039;s objections.</description>
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      <link>https://www.taxtmi.com/caselaws?id=160118</link>
      <description>The Tribunal dismissed the applications, ruling that the applicant&#039;s inter-State purchases for plants and equipment were not taxable by the State. However, the deemed sale in executing the works contract with DSP was an intra-State sale subject to State taxation. The Tribunal upheld the orders of the Assistant Commissioner and the West Bengal Commercial Taxes Appellate and Revisional Board, finding no merit in the applicant&#039;s objections.</description>
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