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    <title>Debate Over Contract Classification: Goods Transfer vs. Works Contract and Its Impact on VAT and Sales Tax.</title>
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    <description>Whether the specific contract entered into by the assessee herein was for transfer of goods in the form of goods or not in the form of goods; the fact admitted being that it is a works contract? - The description of the work as enumerated to the Department by the awarder also assumes significance</description>
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