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1990 (9) TMI 201 - CEGAT, NEW DELHIExtract: .......etermining the assessable value of the cars. The orders of the Assistant Collector and the Collector (Appeals) show that they have given sufficient deductions on account of trade discount and depreciation considering the condition of the cars. I do not find any infirmity in the impugned orders. I, therefore, uphold the same and dismiss the appeals.
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