1997 (12) TMI 441

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..... [Order per : Justice U.L. Bhat, President]. The dispute in Appeal No. 5296/93 relates to includibility of the cost of software and two bought out items in the assessable value of computers manufactured and supplied to customers. The dispute in Appeal E/5297/93 relates only to includibility of the cost of software. 2. That the cost of software is not so includible has been held by the H .....

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