Court Rules Tonner/Cylinder Value Excluded from Assessable Value of Liquid Chlorine in Tax Calculation.

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....Valuation of goods - whether the amortized value of Tonner/Cylinder supplied to the respondent free of charge by the customer for filling the Liquid Chlorine manufactured by the respondent, is to be included in assessable value of goods Liquid Chorine cleared by the respondent to the customers. - Held No - AT....