High Court affirms Tribunal's decision on assessable value calculation, includes costs and profit

The High Court upheld the Tribunal's decision, ruling that the assessable value should encompass costs and profit up to the sale of goods, not solely the cost of materials and job worker's profit. The petition was dismissed.

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The High Court held that the Tribunal did not err in allowing the appeal as the assessable value included costs and profit up to the sale of goods, not just the cost of materials and job worker's profit. The petition was dismissed.

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