1981 (6) TMI 35

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....the submissions made at the time of personal hearing and examined the relevant records. 2. The petitioner has contended that it was a common practice in the trade to supply 13 pieces of talcum powder when a customer bought a dozen pieces of talcum powder. During the material period the petitioners followed the practice of showing in the invoices the supply of the 13th piece as a 'gift' on the s....