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1988 (1) TMI 144 - CEGAT, NEW DELHIExtract: .......during the material period. There is no need to resort to the Valuation Rules for working out the assessable value. In the result, we dispose of the appeal as well as the cross objection in the above terms. The Assistant Collector shall re-determine the assessable values in accordance with this order and give consequential relief to the appellants.
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