TaxTMI 
TaxTMI 
1998 (7) TMI 348
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....ri K. Srivastava, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. - Appellant is represented by Shri K.S. Manga, Assistant Executive Engineer. We have heard both sides. 2. Appellant is the Assistant Executive Engineer incharge of the workshop belonging to Punjab State Electricity Board, where PCC poles are manufactured. The dispute arose in the wake of price lis....
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....xpensive than the departmental labour used in Mohali Workshop and this accounted for the differential value and the lower value should be accepted. The Assistant Collector rejected the contention on the ground that assessable value of comparable goods manufactured by the appellant was ascertainable and should be adopted. This order having been confirmed by the Collector (Appeals), the present appe....
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....are comparable goods. In this view, the lower authorities were right in holding the assessable value of the poles manufactured in the Muktsar Workshop should be based on the assessable value of poles manufactured in the Mohali Workshop. 4. The more important question relates to the adjustments, which, according to the appellant, the proper officer should have made in determining the value ....
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.... of the appellant that contract labour was being used in Muktsar Workshop and departmental labour was being used in Mohali Workshop and the latter was more expensive than the former. If this factual position is true, that would account for legitimate difference in the cost of labour in the two workshops. The question is whether the cost of labour was really different. It is pointed out that the co....