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    <title>2013 (12) TMI 1384 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the Tax Case Revisions filed by the Revenue, ruling that the supply of printed materials by the assessee did not attract sales tax. Emphasizing the absence of market value for the materials and the customized production for specific customers, the Court held that the transaction constituted work and labor exempt from sales tax, following the precedent established in a previous case. No costs were awarded in this decision.</description>
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      <description>The High Court dismissed the Tax Case Revisions filed by the Revenue, ruling that the supply of printed materials by the assessee did not attract sales tax. Emphasizing the absence of market value for the materials and the customized production for specific customers, the Court held that the transaction constituted work and labor exempt from sales tax, following the precedent established in a previous case. No costs were awarded in this decision.</description>
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      <pubDate>Fri, 26 Jul 2013 00:00:00 +0530</pubDate>
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