Court allows appeal in favor of assessee, excluding supplier's profit from job charges.

The appeal was allowed in favor of the assessee, as the court decided that profit of the supplier should not be included in job charges, based on precedents where a margin of profit added to processing charges was disputed.

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The judgment considers whether a notional percentage of profit should be added to job charges. A margin of profit added to processing charges by the Additional Collector led to the appeal. The appellants requested to decide the case on merits, citing precedents where profit of the supplier cannot be included in job charges. The appeal was allowed in favor of the assessee.

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