1999 (2) TMI 131

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Full Text of the Document

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...., C.A., for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Revenue against the impugned order dated 1-9-1994 passed by the Collector (Appeals). 2. The short point is to be considered in this case is whether roof canopy fitted to tractors at the request of customers on operational basis is to be included in the value of tractor as an essen....