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    <title>Notional interest on manufacturer&#039;s financial assistance for machinery upgrade included in assessable value is upheld by authority.</title>
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    <description>Valuation - the financial assistance given by the principal manufacturer to the job worker appellant was given for capital expenditure to upgrade/renovate the machinery. Therefore, the notional interest on the deposit has been rightly computed by the authority and added to the assessable value - AT</description>
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      <description>Valuation - the financial assistance given by the principal manufacturer to the job worker appellant was given for capital expenditure to upgrade/renovate the machinery. Therefore, the notional interest on the deposit has been rightly computed by the authority and added to the assessable value - AT</description>
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