1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>CEGAT rules in favor of appellants on differential pricing issue, dismissing Revenue's invocation of Section 4(1)(a) proviso.</h1> The Appellate Tribunal CEGAT, Calcutta allowed the appellants' appeal regarding differential prices for dealers and industrial consumers. The Tribunal ... Valuation The Appellate Tribunal CEGAT, Calcutta allowed the appeal of the appellants regarding differential prices for dealers and industrial consumers. The Tribunal held that dealers are a separate class of buyers and rejected the claim of mutual interest between the appellants and dealers based on sales promotion. The invocation of the third proviso to Section 4(1)(a) by the Revenue was deemed unnecessary. The appeal was allowed with consequential reliefs to the appellants.
TaxTMI 
TaxTMI 
