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    <title>Seismic Survey Machinery Use: No Transfer of Property Rights, Services Taxed by Union of India, Not State.</title>
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    <description>Nature of Contract - use of machinery for doing Seismic surveys activity - transfer of property for providing services is involved in the contract or not - there was no transfer of right to use goods and the petitioner was only rendering services which are only amenable to tax by the Union of India and not by the State - HC</description>
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