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2013 (12) TMI 378

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....e tax of Rs. 33,883/- stands confirmed against the appellant on the ground that they have provided C & F Agent services to M/s. Maihar Cement Unit. It is seen that the appellant took a categorical stand before the Original Adjudicating Authority that they have simply providing cement from the company as a trader under the company's sales invoices and sold cement to petty customers from their shop ....

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