| http://www.w3.org/ns/prov#value | - It has been held by the Supreme Court in Calcutta Chromotype Ltd. v. Commissioner of Central Excise, 1998 (60) ECC 1 (SC); 1998 (99) ELT 202 (SC) that .....onceit is found that persons behind the manufacturer and the buyer are the same, it is apparent that buyer is associated with the manufacturer, i.e. the assessee and then regard being had to the common course of natural events, human conduct a
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