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    <title>2014 (11) TMI 1076 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the appeal by the appellant department, emphasizing the lack of basis and burdening the court with unnecessary litigation. The court highlighted the government&#039;s policy against filing unnecessary appeals and imposed costs on the appellant. The judgment clarified the classification of the transaction as a works contract based on the inability to sell the finished product in the open market, supported by relevant legal precedents.</description>
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      <description>The High Court dismissed the appeal by the appellant department, emphasizing the lack of basis and burdening the court with unnecessary litigation. The court highlighted the government&#039;s policy against filing unnecessary appeals and imposed costs on the appellant. The judgment clarified the classification of the transaction as a works contract based on the inability to sell the finished product in the open market, supported by relevant legal precedents.</description>
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