2008 (9) TMI 704

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..... : S.S. Kang, Vice-President]. Heard both sides. The revenue filed this appeal against the impugned order of Commissioner (Appeals) holding that the cost of promotional items such as office bags, goggles cases, wallets etc. is not to be added to the assessable value of the tractors manufactured by the respondent. The items in question are purchased from the market and were sold to the dealers .....

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