https://www.taxtmi.com/caselaws?id=74162 Direct sales of office photocopiers to end-users were treated as retail sales because the buyers purchased for use, not resale, and no wholesale trading feature was present. Invoicing to leasing companies did not constitute normal price under Section 4(1)(a) where the arrangement was, in substance, a financing transaction rather than a genuine sale of goods in ordinary market dealings. For valuation under Rule 6(a), the assessable value was to be worked back from the gross retail price, with a 15% deduction allowed for retailing expenses or dealer's margin; no further freight deduction was warranted on the record. en-us Tue, 31 Jan 1989 00:00:00 +0530 Tue, 07 Jun 2011 11:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74162 Direct sales of office photocopiers to end-users were treated as retail sales because the buyers purchased for use, not resale, and no wholesale trading feature was present. Invoicing to leasing companies did not constitute normal price under Section 4(1)(a) where the arrangement was, in substance, a financing transaction rather than a genuine sale of goods in ordinary market dealings. For valuation under Rule 6(a), the assessable value was to be worked back from the gross retail price, with a 15% deduction allowed for retailing expenses or dealer's margin; no further freight deduction was warranted on the record. Case-Laws Central Excise Tue, 31 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74162