nature which is that when the decrease in
production level does not immediately reflect corresponding
decrease in the sales due to peculiar nature ... losses are there but are not reflected in
decrease in sales or turnover, the alternative basis which is
output method is adopted to arrive
that the said amount also
included sums forming part of the turnover on account of providing
accommodation entries. Now, that radically changed the complexion ... determined the commission to be 1.5% on the said total turnover; the ITAT
decreased it. Nonetheless, the important fact is that the determination
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