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1976 (2) TMI 30 - HIGH COURT OF KARNATAKAExtract: .......nd not attributable to the manufacturing operation or manufacturing profit. The items referred to above are not exhaustive but only illustrative of the nature of deductions which have to be made before arriving at the assessable value for the purpose of Section 4, clause (b). 18. These appeals are accordingly dismissed. No costs. Appeals dismissed.
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