https://www.taxtmi.com/caselaws?id=86157 Notification No. 120/75 applied only where the invoice price was a genuine price and was not influenced by any commercial, financial or other relationship between manufacturer and buyer. On the facts discussed, contractual clauses for procurement of raw materials and testing expenses did not amount to special favour or price influence, and the manufacturer's responsibility for ingredients remained intact. The buyer's wholesale price therefore could not be adopted as the duty basis. The commentary concludes that the condition in proviso (iv) was satisfied, making the demand unsustainable and the refund claim maintainable. en-us Thu, 10 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86157 Notification No. 120/75 applied only where the invoice price was a genuine price and was not influenced by any commercial, financial or other relationship between manufacturer and buyer. On the facts discussed, contractual clauses for procurement of raw materials and testing expenses did not amount to special favour or price influence, and the manufacturer's responsibility for ingredients remained intact. The buyer's wholesale price therefore could not be adopted as the duty basis. The commentary concludes that the condition in proviso (iv) was satisfied, making the demand unsustainable and the refund claim maintainable. Case-Laws Central Excise Thu, 10 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86157