Valuation Excludes Unattached Bought Items from Weighbridge's Assessable Value for Tax Purposes.

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....Valuation - inclusion of value of bought out items - it is found that the bought out items have not been attached with the weigh bridge. Even after installation of the weighbridge, they perform their functions independently. Thus these items are not essential part of the weigh bridge and the value of these bought out items are not includable in the assessable value. - AT....