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    <title>Court Rules: Absence of &quot;Works Contract&quot; Term Doesn&#039;t Classify Transactions as Sales; Substance Over Terminology Matters.</title>
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    <description>Works contract - supply, laying and spreading of ready mix concrete - No justifiable ground to accept that on the mere absence of the word &quot;works contract&quot; in the agreement, the transactions have to be treated as sale - HC</description>
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