Valuation - sale price charged to oil marketing companies - In ...
Oil Sale Prices Reviewed; No Collusion Found Between Buyer and Seller, Undervaluation Deemed Impossible.
February 9, 2017
Case Laws Central Excise AT
Valuation - sale price charged to oil marketing companies - In absence of any evidence to show that the buyer and seller were mutually interested to make gain at the cost of Revenue, undervaluation of clearances is inconceivable - AT
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