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    <title>2012 (10) TMI 966 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court dismissed the writ petition, upholding the tax assessment under section 7D of the Act for a composite contract involving civil, electricity, and sanitary works. The court affirmed the contract as a works contract, not involving the sale of goods. The tax demand imposed on the petitioner based on the assessment of material used in the works contract was justified, and the court found no grounds to interfere with the lower authorities&#039; orders.</description>
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      <link>https://www.taxtmi.com/caselaws?id=167776</link>
      <description>The High Court dismissed the writ petition, upholding the tax assessment under section 7D of the Act for a composite contract involving civil, electricity, and sanitary works. The court affirmed the contract as a works contract, not involving the sale of goods. The tax demand imposed on the petitioner based on the assessment of material used in the works contract was justified, and the court found no grounds to interfere with the lower authorities&#039; orders.</description>
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      <pubDate>Tue, 09 Oct 2012 00:00:00 +0530</pubDate>
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