https://www.taxtmi.com/caselaws?id=74640 For excise valuation, a distributor is not a related person merely because of a distributorship arrangement; the department must show statutory relationship and direct or indirect mutual business interest, which was not established here. The sales to distributors therefore could not be treated as related-person sales. Where bona fide factory-gate sales existed, the actual factory-gate price had to be taken as the normal price for valuation, and transport amounts collected as delivery charges were excludible from assessable value to that extent. The valuation order was therefore unsustainable and the assessee succeeded. en-us Tue, 26 Feb 1985 00:00:00 +0530 Fri, 10 Jun 2011 11:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74640 For excise valuation, a distributor is not a related person merely because of a distributorship arrangement; the department must show statutory relationship and direct or indirect mutual business interest, which was not established here. The sales to distributors therefore could not be treated as related-person sales. Where bona fide factory-gate sales existed, the actual factory-gate price had to be taken as the normal price for valuation, and transport amounts collected as delivery charges were excludible from assessable value to that extent. The valuation order was therefore unsustainable and the assessee succeeded. Case-Laws Central Excise Tue, 26 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74640