https://www.taxtmi.com/caselaws?id=83837 Common family control, financial flow-back, and coordinated marketing and sales promotion showed that the distributor was not acting at arm's length, so mutuality of interest existed and the distributor was treated as a related person; the resale price could therefore be adopted as assessable value, subject to lawful deductions. Use of the same logo or trade mark as another unit that was not entitled to the small-scale exemption attracted the bar in Notification No. 175/86-C.E., because the definition of brand name or trade name was wide enough to cover a logo or monogram indicating trade connection; the alleged transfer of the mark did not overcome continued common use. The exemption was denied, while the demand and classification findings were sustained and the personal penalty reduced. en-us Wed, 17 Oct 1990 00:00:00 +0530 Mon, 18 Jul 2011 12:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83837 Common family control, financial flow-back, and coordinated marketing and sales promotion showed that the distributor was not acting at arm's length, so mutuality of interest existed and the distributor was treated as a related person; the resale price could therefore be adopted as assessable value, subject to lawful deductions. Use of the same logo or trade mark as another unit that was not entitled to the small-scale exemption attracted the bar in Notification No. 175/86-C.E., because the definition of brand name or trade name was wide enough to cover a logo or monogram indicating trade connection; the alleged transfer of the mark did not overcome continued common use. The exemption was denied, while the demand and classification findings were sustained and the personal penalty reduced. Case-Laws Central Excise Wed, 17 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83837