Printing Materials Classified as "Works Contract" Not Taxable Under CST Act Before May 11, 2002 Due to Definition Change.

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....Classification of goods - printing materials - amounts to "works contract" and not sale, during the relevant period and as such since the extended definition of goods under CST Act came on the Statute book only with effect from 11.05.2002, no tax under the CST Act can be imposed on the Assessee prior to 11.05.2002, on works contracts.....