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2008 (10) TMI 132 - CESTAT, BANGALOREC/F Agent – assessee’s contention that the amount received by them as expenses incurred towards loading and unloading charged paid to head load workers pool under the Kerala Head Load Workers Act, is only reimbursement and this was not proved by them with evidence before the Original Authority - matter is remanded to Original Authority to give an opportunity to the appellants to produce evidence to show that the expenses incurred towards head load workers pool was reimbursed to them
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