https://www.taxtmi.com/caselaws?id=87696 Different prices shown for industrial buyers, wholesale dealers and dealers located at Delhi, Bangalore and Madras were treated as valid price classifications for assessable value purposes. The price lists were not uniform, and the buyers at each category and location were regarded as belonging to different classes. On that basis, the highest declared price could not be adopted as the assessable value, because the differential pricing was recognised as attributable to separate buyer classes rather than a single uniform market price. en-us Mon, 15 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 16:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87696 Different prices shown for industrial buyers, wholesale dealers and dealers located at Delhi, Bangalore and Madras were treated as valid price classifications for assessable value purposes. The price lists were not uniform, and the buyers at each category and location were regarded as belonging to different classes. On that basis, the highest declared price could not be adopted as the assessable value, because the differential pricing was recognised as attributable to separate buyer classes rather than a single uniform market price. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87696