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    <title>2006 (11) TMI 4 - Appellate Tribunal, Mumbai</title>
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    <description>The Tribunal concluded that cash discounts and the cost of finance should be granted as abatements from the assessable value, even after the new valuation provisions effective from 1.7.2000. The matter was sent back to the referral bench for passing appropriate orders, with the decision pronounced in court on 10.11.2006.</description>
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