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1987 (3) TMI 310 - AT - Income TaxExtract: .......6 (S.C.) that the cost of packing in which the goods are generally marketed by the manufacturer in wholesale has to be included in the assessable value of the goods. Hence, we uphold the view of the lower authorities that the cost of reel centre core has to be included in the assessable value of the paper. 5. In the result, the appeal is dismissed.
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