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1998 (1) TMI 486 - CEGAT, NEW DELHIExtract: .......there were any sales without any advance and in such cases the price was higher. There is nothing to indicate that the advance payment had depressed the price to any effect. Therefore, the notional interest element cannot be added to the assessable value. 4. emsp For the reasons indicated above, we set aside the impugned order and allow the appeal.
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