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1988 (11) TMI 222 - CEGAT, NEW DELHIExtract: .......we are of the view that it is not necessary that durable container must be actually returned by the buyer before an assessee could claim abatement. The Revenue rsquo s argument that the respondent had paid sales-tax on the packing has got no relevance in the matter. Accordingly, we find no merit in the Revenue rsquo s appeal. The same is dismissed.
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