Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1991 (12) TMI 146 - CEGAT, NEW DELHI
Extract:
....... in the face of the admitted facts that the goods already stood fully manufactured, ready for delivery in wholesale market and were actually sold to other wholesale customers, that cost of testing/inspection carried out by the DOS and D at the instance of specific customers, namely, PHED, Rajas-than should not be included in the value of the goods.