https://www.taxtmi.com/caselaws?id=82405 Where the approved ex-factory wholesale price was actually realised from sales to independent buyers, assessable value under the Central Excises and Salt Act, 1944 had to be based on that price under Section 4(1)(a) read with Section 4(4)(d)(i). Charges incurred after clearance from the factory, including transportation-related amounts recovered on depot sales, were not part of assessable value because they arose post-removal and did not affect the ascertainable wholesale price at the factory gate. en-us Tue, 22 Dec 1992 00:00:00 +0530 Mon, 04 Jul 2011 18:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82405 Where the approved ex-factory wholesale price was actually realised from sales to independent buyers, assessable value under the Central Excises and Salt Act, 1944 had to be based on that price under Section 4(1)(a) read with Section 4(4)(d)(i). Charges incurred after clearance from the factory, including transportation-related amounts recovered on depot sales, were not part of assessable value because they arose post-removal and did not affect the ascertainable wholesale price at the factory gate. Case-Laws Central Excise Tue, 22 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82405