https://www.taxtmi.com/caselaws?id=376414 The Appellate Authority set aside the ruling of the AAR and held that the cost of tools supplied free of cost by the OEM customer should not be added to the value of the components supplied by the Appellant. This ruling applies specifically to the contract with the customer and similar contracts with identical terms and conditions. en-us Fri, 01 Mar 2019 00:00:00 +0530 Thu, 06 Mar 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376414 The Appellate Authority set aside the ruling of the AAR and held that the cost of tools supplied free of cost by the OEM customer should not be added to the value of the components supplied by the Appellant. This ruling applies specifically to the contract with the customer and similar contracts with identical terms and conditions. Case-Laws GST Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376414