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1984 (4) TMI 296 - CEGAT NEW DELHIExtract: .......e appellants that after-sales service charges could be treated as a discount, in the light of the guidelines set out by the Supreme Court. For all these reasons, we are unable to agree with the contentions put forth by the learned Counsel for the appellants. 5. For the reasons stated above, we find no merit in this appeal and dismiss the same.
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