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    <title>2016 (8) TMI 801 - MADRAS HIGH COURT</title>
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    <description>Revision on identical transactions was unsustainable where an earlier appellate order had already accepted the assessee&#039;s case for prior years. The court treated that prior determination as binding on the revenue and quashed the revision notice. It also held that printing bill books, forms and registers on paper supplied by customers constituted a works contract, not a taxable sale, following prior Division Bench authority and the governing Supreme Court principle. The writ petition succeeded and the impugned notice was set aside.</description>
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      <description>Revision on identical transactions was unsustainable where an earlier appellate order had already accepted the assessee&#039;s case for prior years. The court treated that prior determination as binding on the revenue and quashed the revision notice. It also held that printing bill books, forms and registers on paper supplied by customers constituted a works contract, not a taxable sale, following prior Division Bench authority and the governing Supreme Court principle. The writ petition succeeded and the impugned notice was set aside.</description>
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