2009 (9) TMI 757

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..... Dr. Chittaranjan Satapathy and Shri D.N. Panda, JJ Shri V.V. Hariharan, JCDR, for the Appellant. Shri K.S. Venkatagiri, Advocate, for the Respondent. ORDER Heard both sides. Shri K.S. .....

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..... will not be included in the assessable value. In view of the above cited circular, we find no merit in the department s appeal and the same is dismissed. (Dictated and pronounced in open court) - .....

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