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2002 (2) TMI 585

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....hri V.S. Sejpal, C.A., for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The respondent had filed the price-list using the cost construction method. The approval of the price-list by the Assistant Collector was challenged by the department before the Commissioner (Appeals) on the ground that profit margin had not been added. Before the Commissioner (Appeals) the assessee's....

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