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Agent of owner of goods, factory, warehouse or establishment ,organization or undertaking providing or rendering services to be deemed owner for certain purposes

Court Decisions Whether destruction of cigarette sticks during the course of testing, excisable to duty--Held, excise duty was leviable on entire stock of cigarette sticks sent to the laboratory for quality control test. PLJ 2003 SC (India) 138    Samples of cigarettes removed for test purposes in Quality Control Lab within factory pre...


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