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1999 (5) TMI 437 - CEGAT, NEW DELHIExtract: .......nue was right in holding that all removals to U.P. whether for wholesale sale or sale in retail, should be assessed at the wholesale price applicable to U.P. and clearances to rest of the country should be assessed at the wholesale price applicable to that region. The appeals, therefore, fail and are dismissed and the impugned orders are confirmed.
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