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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1999 (5) TMI AT This

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1999 (5) TMI 177 - AT - Central Excise

The Appellate Tribunal CEGAT, New Delhi upheld the lower authorities' decision that regional discounts are permissible in determining the assessable value of manufactured goods. The appeal by the Revenue was dismissed as sales in U.P. were exempt from sales tax, leading to different pricing for sales in different regions.

 

 

 

 

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