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        Central Excise

        1974 (7) TMI 120 - CGOVT - Central Excise

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        Central Government ruling: Sole Selling Agent sale price valuation under Central Excises Act. The Central Government of India held in 1974 that the sale price to a sole selling Agent is acceptable for valuation under Section 4 of the Central ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Central Government ruling: Sole Selling Agent sale price valuation under Central Excises Act.

                            The Central Government of India held in 1974 that the sale price to a sole selling Agent is acceptable for valuation under Section 4 of the Central Excises and Salt Act, 1944. The assessable value should account for an 8% sole agency commission, which should be deducted.


                            The judgment by the Central Government of India in 1974 stated that the sale price to a sole selling Agent is acceptable for valuation under Section 4 of the Central Excises and Salt Act, 1944. The assessable value should consider an 8% sole agency commission, which should be deducted.
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