https://www.taxtmi.com/caselaws?id=72628 Where goods were sold directly to users for their own consumption, the transactions were retail sales and quantity alone did not convert them into wholesale sales. On that factual basis, no wholesale price was available for valuation under Section 4(1)(a), and the department could not shift to an alleged wholesale basis inconsistent with the show cause notice. Valuation therefore had to proceed on the retail-sale basis under Rule 6(a). The order adopting a wholesale-price approach was set aside, and the departmental review challenge and appeal failed. en-us Fri, 28 Nov 1986 00:00:00 +0530 Fri, 20 May 2011 18:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72628 Where goods were sold directly to users for their own consumption, the transactions were retail sales and quantity alone did not convert them into wholesale sales. On that factual basis, no wholesale price was available for valuation under Section 4(1)(a), and the department could not shift to an alleged wholesale basis inconsistent with the show cause notice. Valuation therefore had to proceed on the retail-sale basis under Rule 6(a). The order adopting a wholesale-price approach was set aside, and the departmental review challenge and appeal failed. Case-Laws Central Excise Fri, 28 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72628