https://www.taxtmi.com/caselaws?id=53712 The Tribunal ruled in favor of the appellant, holding that the purchased Air Handling Machines should not be included in the assessable value of the Split Air Conditioners. It was established that the appellant legitimately bought the equipment from the open market, paid sales tax, and did not manufacture the items. The Tribunal found no evidence of manufacturing by the appellant and cited relevant rulings to support their decision. As a result, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Wed, 17 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 17:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53712 The Tribunal ruled in favor of the appellant, holding that the purchased Air Handling Machines should not be included in the assessable value of the Split Air Conditioners. It was established that the appellant legitimately bought the equipment from the open market, paid sales tax, and did not manufacture the items. The Tribunal found no evidence of manufacturing by the appellant and cited relevant rulings to support their decision. As a result, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53712