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1997 (5) TMI 115 - CEGAT, NEW DELHIExtract: .......he buyer and does not or is unable to collect any extra amount from the buyer by way of turnover tax, it would mean that turnover tax is borne by him from out of the wholesale price fixed by the manufacturer. That being so, the amount of turnover tax so paid would become admissible deduction. Impugned orders are set aside and the appeal is allowed.
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