https://www.taxtmi.com/caselaws?id=87886 Industrial consumers purchasing their requirements in wholesale may form a class of wholesale buyers for valuation under section 4 of the Central Excises law, but stray or isolated sales to such buyers at higher prices do not by themselves establish a separate wholesale market. On the facts, the department relied only on a few isolated transactions, while the assessee consistently treated them as retail sales and no material showed that they were not retail. Prior departmental correspondence also indicated that retail price lists had been returned as unnecessary when the wholesale price was known. The differential duty demand was therefore not sustainable. en-us Thu, 11 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87886 Industrial consumers purchasing their requirements in wholesale may form a class of wholesale buyers for valuation under section 4 of the Central Excises law, but stray or isolated sales to such buyers at higher prices do not by themselves establish a separate wholesale market. On the facts, the department relied only on a few isolated transactions, while the assessee consistently treated them as retail sales and no material showed that they were not retail. Prior departmental correspondence also indicated that retail price lists had been returned as unnecessary when the wholesale price was known. The differential duty demand was therefore not sustainable. Case-Laws Central Excise Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87886