2003 (10) TMI 107

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..... stay petition came up for hearing it is submitted by both sides that in view of the nature of the issue involved in this appeal, the appeal itself can be disposed of. We, therefore, exempt the condition for pre-deposit and proceed to dispose of the appeal. 2. The issue raised in this appeal is whether the amount received under the head 'carting' has to be included in the assessable value. It is .....

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