Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Valuation - inclusion of cost of advertisement incurred by the dealers in assessable value - cost of advertisement and sales promotion activity carried out by the dealers, after sale of the motor cars - cannot be added to the transaction value - AT
Valuation - inclusion of cost of advertisement incurred by the dealers in assessable value - cost of advertisement and sales promotion activity carried out by the dealers, after sale of the motor cars - cannot be added to the transaction value - AT
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