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1997 (6) TMI 149 - CEGAT, NEW DELHIExtract: .......es that packing in wooden boxes is not necessary for the purpose of wholesale trade at the factory gate. In this view, the lower authorities were in error in refusing deduction of the cost of wooden boxes. The appellant is entitled to deduction of such cost. Impugned orders are set aside to the extent indicated above. 4. emsp The appeal is allowed.
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