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2023 (7) TMI 195 - SC ORDERWorks contract with customers for installation and erection of lifts – parts/components cleared from appellant’s factory to sites of customers for AMC and for modernization– since contract is indivisible, sale value of parts/components is not available - HELD THAT:- We do not think that the legacy issue requires detailed elucidation. Further, for the sake of consistency and certainty, we think that the appeals should be dismissed. Appeal dismissed.
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