1986 (8) TMI 236

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....re paper. On hearing both sides, we observe that they had two classes of buyers of their paper - (1) dealers and (2) industrial consumers. The dealers were given a discount of about 4% which was not given to industrial consumers. In addition, they used some quantity of wrapping paper captively to pack other paper therein. The point of dispute is whether the captively used paper should be assessed ....