2005 (1) TMI 112

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Full Text of the Document

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....ft case supplied with cameras manufactured by the Respondent is includible in the assessable value of the cameras. In some cases, where the Respondent was selling the camera to the canteen stores, by virtue of their contract, they were including in the cost of the camera, the value of the instruction manual as well as the soft case. Where, however, they were selling camera in the open market they ....