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Cine Wall Posters Printing Exempt from CST Before April 1, 2005, Not Classified as Works Contracts u/s 2(ja).

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....Levy of sales tax / CST on printing of cine wall posters - It was only after 01.04.2005 that all kinds of works contracts were brought within ambit of works contracts as defined in Section 2(ja) of CST Act – Therefore no tax could have been levied on such works contracts under CST Act also - HC....

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