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1991 (11) TMI 161 - CEGAT, NEW DELHIExtract: .......accepted the transaction value. The world car catalogue of 1981 is irrelevant as the model is different and the year also is different. Therefore, the order of the Collector is set aside and the appeal is allowed and the authorities below are directed to reassess the car on the basis of the transaction value. The appeal is, thus, allowed by remand.
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