2021 (1) TMI 1200

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Full Text of the Document

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....resent, it has been submitted that the petitioner is a registered dealer whose registration certificate is valid. As to the goods, it has been submitted that there is no dispute that the same are copper scrap. The fact that the goods may have been derived from copper wire will make no difference to their taxability. Third, it has been submitted that the valuation of the goods has not been made in ....