1997 (12) TMI 303

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Full Text of the Document

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....hri M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of chemicals, was transporting the goods in their own vehicles. Invoice price procedure was being followed during the period in question. Invoices were showing separately the price and forwarding charges. Forwarding charges took in cost of fuel and maintenance of the trans....