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    <title>2012 (9) TMI 860 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the assessable value of Compressed Natural Gas (CNG) sales. It determined that including the margin as &#039;commission&#039; in the assessable value would inaccurately treat the other company as a related person, which was not initially alleged. The Tribunal found that the transactions involved sales by the appellant to the other company, which then sold the products to customers, with applicable sales tax/VAT paid. As a result, the Tribunal waived the pre-deposit of the balance dues and stayed recovery pending appeal disposal.</description>
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    <pubDate>Tue, 04 Sep 2012 00:00:00 +0530</pubDate>
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      <title>2012 (9) TMI 860 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=246591</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the assessable value of Compressed Natural Gas (CNG) sales. It determined that including the margin as &#039;commission&#039; in the assessable value would inaccurately treat the other company as a related person, which was not initially alleged. The Tribunal found that the transactions involved sales by the appellant to the other company, which then sold the products to customers, with applicable sales tax/VAT paid. As a result, the Tribunal waived the pre-deposit of the balance dues and stayed recovery pending appeal disposal.</description>
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