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1997 (2) TMI 354 - CEGAT, MUMBAIExtract: .......ween appellants and SOL Pharmaceuticals is not on principal to principal basis. In the result, the assessable value of the products should appropriately be the price at which SOL Pharmaceuticals sale their product. In such view of the matter there is no reason to interfere with the order passed by the Commissioner (Appeals). The Appeal is rejected.
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