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2008 (4) TMI 41 - SUPREME COURTRevenue allege that assessee, BTL sells its product to STL at a far less price than STL sells it in the whole sale trade - BTL has been paying the duty on the price at which it was sold to STL – but revenue contend to take AV on basis of price at which products are sold by STL in the open market – held that BTL and STL are not related persons - relationship of BTL and STL did not influence the price therefore, the transaction value between BTL & STL has to be accepted for valuation
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