2007 (5) TMI 604

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.... The only question of law which goes to the root of the matter is :- "Whether the Deputy Commissioner (Appeals) in its order dated 16.3.2005 which was upheld by the Tax Board vide order dated 8.8.2006 committed error of law in holding that the tax can be levied only on actual sale consideration and not assessable value and whether in the facts of the case, the appellate authority committ....