2009 (8) TMI 358

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..... ice tax paid on cell phones provided by it to its employee. In the light of the decision of the Hon’ble Gujarat High Court in CCE v. Excel Crop Care Ltd. 2008 -TMI - 31579 - HIGH COURT GUJARAT, held .....

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..... cellular telephones provided by the respondents to its employees. 2. I have heard both sides. The records do not show that the cell phones were used by the employees for other than official purpose. .....

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