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    <title>2003 (5) TMI 159 - CEGAT, MUMBAI</title>
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    <description>The High Court directed the assessee to file a revised price list for the period under consideration, allowing some deductions but disallowing others. The Tribunal confirmed that handling charges were part of the sale consideration, rejecting arguments against the extended period of limitation. The Tribunal found no basis for disallowing the built-in trade scheme discount despite discrepancies in instructions to distributors. The dispute over van operation charges was pending before the Commissioner for a final decision. The Tribunal provided detailed analysis on these issues, considering legal interpretations and factual evidence presented during the proceedings.</description>
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    <pubDate>Tue, 13 May 2003 00:00:00 +0530</pubDate>
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      <title>2003 (5) TMI 159 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=52180</link>
      <description>The High Court directed the assessee to file a revised price list for the period under consideration, allowing some deductions but disallowing others. The Tribunal confirmed that handling charges were part of the sale consideration, rejecting arguments against the extended period of limitation. The Tribunal found no basis for disallowing the built-in trade scheme discount despite discrepancies in instructions to distributors. The dispute over van operation charges was pending before the Commissioner for a final decision. The Tribunal provided detailed analysis on these issues, considering legal interpretations and factual evidence presented during the proceedings.</description>
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      <pubDate>Tue, 13 May 2003 00:00:00 +0530</pubDate>
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