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    <title>2018 (5) TMI 176 - KARNATAKA HIGH COURT</title>
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    <description>Steel bars and rods used in construction were considered in the context of works contract taxation under the Karnataka Value Added Tax Act, 2003. The controversy was already governed by a Supreme Court ruling on the same tax question, which held that the higher rate applicable to goods used in execution of works contract was not attracted on the manner of use under consideration. On that binding authority, no substantial question of law survived for interference with the Tribunal&#039;s order, and the revision challenge was liable to fail.</description>
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      <description>Steel bars and rods used in construction were considered in the context of works contract taxation under the Karnataka Value Added Tax Act, 2003. The controversy was already governed by a Supreme Court ruling on the same tax question, which held that the higher rate applicable to goods used in execution of works contract was not attracted on the manner of use under consideration. On that binding authority, no substantial question of law survived for interference with the Tribunal&#039;s order, and the revision challenge was liable to fail.</description>
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