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Shri V.C. Nannapaneni vs Asstt. Cit on 31 December, 2004 Equivalent citations: [2005]94ITD309

assessee become unsaleable, after passage of time, on account of decrease in moisture or progressive degeneration of its ingredients and thus rendering the product itself ... negligible figure of less than 1% of the sales turnover. It may be noticed here that the case of the assessee-company is that