https://www.taxtmi.com/caselaws?id=87088 Dealers or resellers were not treated as related persons merely because the dealership arrangement required them to promote the assessee's sales. Mutuality of interest was not established, and the dealers remained a separate class of buyers from industrial consumers. On that basis, the third proviso to Section 4(1)(a) of the Central Excise Act, 1944 could not be invoked to discard the declared price and substitute the resale price for assessment. en-us Tue, 12 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87088 Dealers or resellers were not treated as related persons merely because the dealership arrangement required them to promote the assessee's sales. Mutuality of interest was not established, and the dealers remained a separate class of buyers from industrial consumers. On that basis, the third proviso to Section 4(1)(a) of the Central Excise Act, 1944 could not be invoked to discard the declared price and substitute the resale price for assessment. Case-Laws Central Excise Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87088