https://www.taxtmi.com/caselaws?id=73612 The Tribunal upheld the lower authorities' decision in a central excise duty assessment case, favoring the consideration of the price at which sole-selling agents sold to customers over the sale price to agents. The judgment emphasized the relationship between the parties, application of the arm's length principle, interpretation of the agreement as a sale and purchase transaction, classification under Section 4(4)(c) of the Central Excises and Salt Act, 1944, and the impact of sales promotion clauses on assessable value. The dismissal of the appeals was based on these factors. en-us Mon, 04 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 13:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73612 The Tribunal upheld the lower authorities' decision in a central excise duty assessment case, favoring the consideration of the price at which sole-selling agents sold to customers over the sale price to agents. The judgment emphasized the relationship between the parties, application of the arm's length principle, interpretation of the agreement as a sale and purchase transaction, classification under Section 4(4)(c) of the Central Excises and Salt Act, 1944, and the impact of sales promotion clauses on assessable value. The dismissal of the appeals was based on these factors. Case-Laws Central Excise Mon, 04 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73612