"Sold" in Photographic Services: Defined by "Sale" in Central Excise Act, 1944, Not Deemed Sale in Constitution.

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....Valuation - photographic service the term 'sold' appearing thereunder has to be interpreted using the definition of 'sale' in the Central Excise Act, 1944 and not as per the meaning of deemed sale under Article 366(29A)(b) of the Constitution. - AT....