Related person test fails where brand-name supply is purely commercial and price is the sole consideration.

A manufacturer supplying goods under the buyer's brand name was not treated as a related person merely on that basis. The parties' arrangement was purely commercial, and the agreed price was the sole consideration for manufacture. In the absence of material showing mutual interest in each other's business, the use of the buyer's brand name did not establish a related-person relationship. The contrary finding was therefore unsustainable and was set aside, with consequential relief granted.

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Issues: Whether the appellant could be treated as a related person of the buyer merely because the goods were manufactured and supplied under the buyer's brand name.

Analysis: The arrangement between the parties was found to be purely commercial, with the agreed price constituting the sole consideration for manufacture. No material showed that the parties had interest in each other's business. The mere use of the buyer's brand name did not, by itself, establish a relationship of related persons.

Conclusion: The finding treating the appellant as a related person was unsustainable and was set aside. The appeal was allowed with consequential relief.

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