1982 (10) TMI 203

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..... axable turnover of handling charges, charged separately by a dealer in refrigerators. It was found as a fact by the Tribunal that handling charges were separately charged for by the assessee to the customers and were not included in the price of the goods sold. On the basis of this finding, the Tribunal deleted the handling charges from the taxable turnover. In this revision, the learned Governmen .....

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