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2013 (4) TMI 126 - CESTAT CHENNAIJob Working activity or selling activity - Valuation - rule 10A - appellants manufacture electronic devices and entered into an agreement with M/s. Honeywell. - Held that – In this case, M/s. Honeywell is not supplying any inputs or goods. Specification of the manufacturer from whom the appellant should buy the raw materials does not make the supplier of such raw material “as a person authorized by him”. The appellant can get the goods only if he pays for the goods and not based on any authorization by M/s. Honeywell. - prima facie case in favor of assessee - stay granted.
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