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    <title>Court Challenges Revenue&#039;s Assumption on Sales Value Attribution; Lacks Evidence, Based on Speculation Not Facts.</title>
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    <description>Clandestine manufacture and removal - The case of revenue is that since the transactions of trading cannot be establish, the entire sales value is treated as value of clearance of goods manufactured by the appellants. We find the same to be pure presumption.</description>
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      <description>Clandestine manufacture and removal - The case of revenue is that since the transactions of trading cannot be establish, the entire sales value is treated as value of clearance of goods manufactured by the appellants. We find the same to be pure presumption.</description>
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