2006 (11) TMI 665

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.... -- JUDGMENT P. Sathasivam, J. This tax case appeal is directed against the order of the Income-tax Appellate Tribunal, Bench-A, Chennai dated 30.11.2005 made in ITA No.971/Mds/2004 for the assessment year 1993-94. 2. After hearing both sides and on perusing the records, the appellate Tribunal, after finding that whether the goods or merchandise were crossed the frontiers so as to effe....