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    <title>1998 (7) TMI 212 - CEGAT, MADRAS</title>
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    <description>Where ex-factory wholesale price at the factory gate was the normal trade price and was otherwise acceptable, subsequent depot expenses such as godown rent, electricity, watchman salaries and other maintenance charges incurred after removal of the goods were not part of the assessable value. The Tribunal applied earlier precedent on identical facts and held that depot-related post-removal charges could not be added to valuation. The impugned order was set aside and the assessee succeeded.</description>
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    <pubDate>Wed, 01 Jul 1998 00:00:00 +0530</pubDate>
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      <title>1998 (7) TMI 212 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=89299</link>
      <description>Where ex-factory wholesale price at the factory gate was the normal trade price and was otherwise acceptable, subsequent depot expenses such as godown rent, electricity, watchman salaries and other maintenance charges incurred after removal of the goods were not part of the assessable value. The Tribunal applied earlier precedent on identical facts and held that depot-related post-removal charges could not be added to valuation. The impugned order was set aside and the assessee succeeded.</description>
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      <pubDate>Wed, 01 Jul 1998 00:00:00 +0530</pubDate>
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