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    <title>2004 (4) TMI 443 - CESTAT, KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT, Kolkata, upheld the lower authorities&#039; decision regarding the valuation of anthracene oil supplied, rejecting the appellants&#039; arguments for valuation based on the price received from M/s. Tisco. The Tribunal also dismissed the appellants&#039; claim for assessment based on job charges and deemed sale status, affirming the valuation methodology based on comparable goods sold to independent buyers. The judgment underscores the significance of providing evidence and applying legal principles in determining valuation and assessment in similar cases.</description>
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    <pubDate>Fri, 23 Apr 2004 00:00:00 +0530</pubDate>
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      <title>2004 (4) TMI 443 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=113006</link>
      <description>The Appellate Tribunal CESTAT, Kolkata, upheld the lower authorities&#039; decision regarding the valuation of anthracene oil supplied, rejecting the appellants&#039; arguments for valuation based on the price received from M/s. Tisco. The Tribunal also dismissed the appellants&#039; claim for assessment based on job charges and deemed sale status, affirming the valuation methodology based on comparable goods sold to independent buyers. The judgment underscores the significance of providing evidence and applying legal principles in determining valuation and assessment in similar cases.</description>
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      <pubDate>Fri, 23 Apr 2004 00:00:00 +0530</pubDate>
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