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    <description>The delay in filing the appeal was condoned as the Appellate Authority was not formed initially. The contracts for supply of goods and services for a solar power plant were treated as a single composite supply of works contract taxable at 18%. The appellant&#039;s claims for concessional rates for parts supplied by the contractor and sub-contractors were not determined due to insufficient supporting documents. The entire contract, including goods and services, was deemed a composite supply of works contract taxable at 18%. The agreements for setting up the solar power plant were considered works contracts and taxable at 18%.</description>
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      <description>The delay in filing the appeal was condoned as the Appellate Authority was not formed initially. The contracts for supply of goods and services for a solar power plant were treated as a single composite supply of works contract taxable at 18%. The appellant&#039;s claims for concessional rates for parts supplied by the contractor and sub-contractors were not determined due to insufficient supporting documents. The entire contract, including goods and services, was deemed a composite supply of works contract taxable at 18%. The agreements for setting up the solar power plant were considered works contracts and taxable at 18%.</description>
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