https://www.taxtmi.com/caselaws?id=85143 The Tribunal allowed the appeals of the appellants, permitting the zonal pricing strategy for Hydrochloric Acid and bleaching powder. It held that differential wholesale prices for dealers in different regions were permissible under Section 4 of the Central Excises and Salt Act, considering factors like freight element and market conditions. The Tribunal emphasized that wholesale dealers in each zone could be treated as different classes of buyers, supporting the appellants' commercial considerations for regional pricing disparities. en-us Thu, 22 Dec 1994 00:00:00 +0530 Wed, 03 Aug 2011 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85143 The Tribunal allowed the appeals of the appellants, permitting the zonal pricing strategy for Hydrochloric Acid and bleaching powder. It held that differential wholesale prices for dealers in different regions were permissible under Section 4 of the Central Excises and Salt Act, considering factors like freight element and market conditions. The Tribunal emphasized that wholesale dealers in each zone could be treated as different classes of buyers, supporting the appellants' commercial considerations for regional pricing disparities. Case-Laws Central Excise Thu, 22 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85143