Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Valuation - After sales service - Service Discount in lieu of the Guarantee - there is no evidence on records that any of the after sales money consideration has flown back from the ultimate buyer of the goods to the manufacturer - no demand - AT
Valuation - After sales service - Service Discount in lieu of the Guarantee - there is no evidence on records that any of the after sales money consideration has flown back from the ultimate buyer of the goods to the manufacturer - no demand - AT
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