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1998 (8) TMI 299 - CEGAT, NEW DELHIExtract: .......ice structure was determined by the appellant based on the proximity of the area of the factory, availability of comparable products and market conditions. In this view, the classification of the wholesalers into two different classes based on their location is sustainable. 5. emsp Accordingly, we set aside the impugned orders and allow the appeal.
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