https://www.taxtmi.com/caselaws?id=83007 For excise valuation under Section 4(4)(e), wholesale trade depends on the character of the transaction, not merely the identity of the buyer or the nature of the product. Direct sales under individual contracts to end users for their own use, without resale or bulk purchase for further commercial use, are treated as retail sales. The Tribunal also noted that an issue finally decided in the assessee's own case should not be reopened repeatedly. On that basis, the price lists were rejected and the differential duty demand was set aside. en-us Mon, 09 Aug 1993 00:00:00 +0530 Fri, 08 Jul 2011 18:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83007 For excise valuation under Section 4(4)(e), wholesale trade depends on the character of the transaction, not merely the identity of the buyer or the nature of the product. Direct sales under individual contracts to end users for their own use, without resale or bulk purchase for further commercial use, are treated as retail sales. The Tribunal also noted that an issue finally decided in the assessee's own case should not be reopened repeatedly. On that basis, the price lists were rejected and the differential duty demand was set aside. Case-Laws Central Excise Mon, 09 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83007