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    <title>1996 (8) TMI 505 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>The Tribunal quashed the assessment order dated July 18, 1995, finding it time-barred under Section 11(2a) of the 1941 Act. It held that the activities involving making cinema slides, translight, bromide prints, and quarter tone prints were not subject to Section 6D of the Act as they constituted contracts for work, not sale. The applicant&#039;s challenge was successful, and the application was allowed without costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=161163</link>
      <description>The Tribunal quashed the assessment order dated July 18, 1995, finding it time-barred under Section 11(2a) of the 1941 Act. It held that the activities involving making cinema slides, translight, bromide prints, and quarter tone prints were not subject to Section 6D of the Act as they constituted contracts for work, not sale. The applicant&#039;s challenge was successful, and the application was allowed without costs.</description>
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