1995 (2) TMI 200

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....ent. [Order per : S. Kalyanam, Vice President]. - This is an application filed by the Department seeking stay of the impugned order of Collector (Appeals), Hyderabad dated 31-1-1994. Shri Singh, the learned SDR submitted that the issue arising in this appeal is as to whether the value of the tool kits would be includible in the assessable value of the chassis or not. It was urged that in a simi....

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....er holding the value of the tool kits non-includible in the assessable value, is not correct and prays for stay of the impugned order pending appeal. 2. Shri Sankaram, the learned counsel submitted that the Supreme Court in dismissing the SLP of TELCO has not gone into the merit of the case and the includibility of the cost of tool kits in the assessable value of chassis not referred to and,....