2009 (12) TMI 382

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...., for the Appellant. Shri J. Sankar Raman, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants received Carbon-di-oxide gas from M/s. Madras Fertilizers, through pipeline which is stored and compressed and subsequently filled in cylinders. Cylinders carry the buyers name "PILLAY" apart from the particulars of gross weight and net....