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    <title>1998 (5) TMI 417 - CEGAT, KOLKATA</title>
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    <description>The Appellate Tribunal CEGAT, Kolkata held that separate assessable values under Part-II Price List can exist alongside a Part-I Price List. The Commissioner (Appeals) overturned the Assistant Commissioner&#039;s decision, allowing different prices for different buyer classes unless proven to be influenced by external factors. The Department&#039;s appeal was dismissed.</description>
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      <title>1998 (5) TMI 417 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=285892</link>
      <description>The Appellate Tribunal CEGAT, Kolkata held that separate assessable values under Part-II Price List can exist alongside a Part-I Price List. The Commissioner (Appeals) overturned the Assistant Commissioner&#039;s decision, allowing different prices for different buyer classes unless proven to be influenced by external factors. The Department&#039;s appeal was dismissed.</description>
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