1999 (5) TMI 177

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..... ]. This is second appeal of the Commissioner. The impugned order had allowed different discount for sales in U.P. and other parts of the country, the reason being that sales in U.P. were exempted from sales-tax. The appeal of the Revenue seems to contend that U.P. price should be the basis for assessment of all the clearances, it being ex-factory price. 2. Learned Counsel Shri Swaminathan .....

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