2000 (2) TMI 278

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....Respondent. [Order per : Justice K. Sreedharan, President]. - This appeal is at the instance of Revenue. When notice of hearing of this appeal was served on the respondent they requested, as is evidenced by letter dated 27-12-1999, to dispose of the appeal on merits dispensing with personal hearing. Accordingly we heard Learned Departmental Representative. We perused the records and dispose ....

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....m the auction price for finding out assessable value. This action of the Commissioner is under challenge. 3. It is common case that 11 vehicles were sold in Public Auction. Highest bidders were allowed to purchase those vehicles for prices offered by them. The price was fixed at the auction. There was no possibility of any discount being offered to the auction purchaser who took part in th....