https://www.taxtmi.com/caselaws?id=73502 The appeal and cross objection were disposed of in favor of the appellants. The Assistant Collector was directed to re-determine assessable values in line with the judgment, providing consequential relief. The judgment clarified the distinction between wholesale and retail sales, emphasizing the importance of assessing transactions based on normal wholesale prices in certain scenarios. en-us Wed, 20 Jan 1988 00:00:00 +0530 Wed, 01 Jun 2011 13:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73502 The appeal and cross objection were disposed of in favor of the appellants. The Assistant Collector was directed to re-determine assessable values in line with the judgment, providing consequential relief. The judgment clarified the distinction between wholesale and retail sales, emphasizing the importance of assessing transactions based on normal wholesale prices in certain scenarios. Case-Laws Central Excise Wed, 20 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73502