Acit Central Circle, Salem vs Thriveni Earthmovers Pvt ...
(i) There is no agreement between assessee company and the mine owners to bear the quality :- 61 -: ITA Nos.2280-83 /2018 allowances and claims in case of mining low grade ores. (ii) Mine owners only do sampling of Ore at crushing and screening plant as well as at the point of dispatch.