1986 (8) TMI 201
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.... Aggarwal, Advocate, for the Respondent. [Order per : Shri K.L. Rekhi, Member]. - By the impugned order, the Collector (Appeals) allowed deduction of purchase tax from the sale price of electric fans manufactured by the respondents. On hearing both sides, we observe that the department wants this deduction to be disallowed on the ground that the said purchase tax is paid not on the ele....
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