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1992 (10) TMI 247 - CEGAT, NEW DELHIExtract: .......eir own finding that the lsquo appellants rsquo and lsquo distributors rsquo are related persons, to allow the discount which the distributors were giving to their dealers and stockist. Not to do that is to go against the provisions of proviso (iii) to Section 4(1)(a). 3. emsp In short, appeal is allowed with consequential relief to the appellants.
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