Supreme Court upholds tax assessment excluding non-manufactured components from value. Appeal dismissed.

The Supreme Court dismissed the appeal as the Tribunal correctly excluded the value of components not manufactured by the assessee from the flushing cisterns for tax assessment. The amount in question was deemed insignificant.

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The Supreme Court dismissed the appeal as the Tribunal rightly declined to add the value of components not manufactured by the assessee to the flushing cisterns. The tax amount involved was not significant.

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