2019 (1) TMI 2024

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....or the Respondent : Shri T. G. Rathod , Jt. Commr. ( AR ) ORDER Per : Ramesh Nair The issue involved is whether the cost of bought out nuts and bolts supplied directly to the site of erection installation of transmission line towers is includable in the assessable value of the parts of transmission towers manufactured and supplied by the appellant. 2. Shri S.J. Vyas, Ld. Counsel appearing on b....