2002 (2) TMI 809

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....hri V.B. Joshi, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the includibility in the assessable value of the machinery that the respondent manufactures of the notional interest on the advance price of machinery that it took from its buyers. In the order impugned in the appeal, the Commissioner (Appeals) has held su....