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2006 (8) TMI 636 - PUNJAB & HARYANA HIGH COURTExtract: ....... value?” The High Court held - “The Tribunal has clearly held that the assessable value has included costs and profit upto the sale of goods - not merely cost of materials and cost of conversion and profit of job workers. This finding is not shown to be perverse no substantial question of law arises for reference. Petition is dismissed.
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