1997 (12) TMI 259

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....Shri M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant engaged in the manufacture of tubes for tyres was transferring the entire quantity produced to the depots and efffecting sales therefrom. Appellant claimed deduction of charges for transportation of the goods from factory gate to the depots, trade discount and cash discount allowed to the buyers. The A....