Court Rules Box Conversion Not a Works Contract u/s 2(jj) of OST Act; Tax Estimation Lacks Proper Basis.

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....Levy of Sales Tax - works contract or not - conversion of corrugated box - addition made only on estimation without having any rational nexus with materials on record - The agreement between the Petitioner and M/s. IDL does not answer the characteristics of a works contract as defined in Section 2 (jj) of the OST act. - HC....