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    <title>Transfer of Pipes to Farmers Means Loss of Control for Assessee, Signifying Transfer of Possession and Control of Goods.</title>
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    <description>When pipes are handed over to farmers for use, it is natural that the assessee will not have control over its use that transfer of goods involve transfer of possession and effective control. - AT</description>
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      <description>When pipes are handed over to farmers for use, it is natural that the assessee will not have control over its use that transfer of goods involve transfer of possession and effective control. - AT</description>
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