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1998 (1) TMI 231 - CEGAT, NEW DELHIExtract: .......iven as contract price it is not necessary to go into the break up and certainly not valid to make an allegation that particular charges did not stand therein. In our opinion, the Collector was right in accepting this plea made by the assessees. 4. emsp We, therefore, find no infirmity in the order of the Collector (appeals) and reject this appeal.
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