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1988 (9) TMI 179 - CEGAT, NEW DELHIExtract: .......e price list does not mean that the assessee is at liberty to do anything he likes after such approval. 12. emsp The other arguments advanced by the learned Consultant do not need detailed examination in view of the clear legal and factual position. We see no reason to reject the findings of the Collector (Appeals). 13. We dismiss both the appeals.
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