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    <description>A contractor delivering goods from outside the state to execution sites claims deduction of the value of goods treated as interstate sales from works-contract turnover under the rule allowing such deduction; the question is whether the assessing officer can later treat those transactions as central sales and impose tax despite having allowed the exemption in the original assessment.</description>
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      <description>A contractor delivering goods from outside the state to execution sites claims deduction of the value of goods treated as interstate sales from works-contract turnover under the rule allowing such deduction; the question is whether the assessing officer can later treat those transactions as central sales and impose tax despite having allowed the exemption in the original assessment.</description>
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      <law>VAT / Sales Tax</law>
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