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2001 (4) TMI 395 - CEGAT, KOLKATAExtract: ....... same would be the correct assessable value even in respect of the sales made through the stockyard. Accordingly, we hold that the addition of stockyard depreciation charges in the assessable value was not justified. The impugned order confirming the demand of duty is set aside and the appeal is allowed with consequential reliefs to the appellants.
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