2013 (5) TMI 201

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....l Member - Both the stay petitions are disposed of by a common order and as the issue involved is identical. 2. After hearing both the sides, we find that the disputed issue relating to inclusion of cost of materials used for providing photographic services, which stands decided against the appellant by a Larger Bench decision of the Tribunal in the case of Aggarwal Colour Advance Photo System v.....