M/S GMR ENERGY LTD. vs. COMMR.OF CUSTOMS,BANGALORE
C.A. No.-004920-004920 - 2007Supreme Court27 Oct 2015
14.
We find that the basis of the Commissioner’s order as well as
the Tribunal’s order is clause 2.8 of the LTAPSA. We are in
agreement with the learned counsel for the assessee when he has
argued that the seller is only to furnish the buyer with “information”
regarding the incremental value of each refurbished part so that
