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1996 (5) TMI 130 - CEGAT, NEW DELHIExtract: .......sion of these items from the term value rsquo . As Section 4 is very clear on what the term value means we observe that the finding of the Assistant Collector excluding these items is correct. Accordingly we restore the order of the Assistant Collector and set aside the order of the Collector (Appeals). 6. emsp In the result, the appeal is allowed.
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