https://www.taxtmi.com/caselaws?id=87984 The Appellate Tribunal CEGAT, Mumbai, in a case involving M/s. Ralliwolf Ltd. and Rallis India Ltd., clarified that mere stockholding does not establish related person status. The Tribunal ruled that the stockholding and distributorship alone were insufficient to consider them related persons. Additionally, the Tribunal held that wooden packing was not necessary for all sales and excluded its cost from the assessable value. The Tribunal dismissed one appeal and partially allowed another, clarifying the criteria for related person status and the inclusion of packing charges in assessable value. en-us Fri, 01 Nov 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87984 The Appellate Tribunal CEGAT, Mumbai, in a case involving M/s. Ralliwolf Ltd. and Rallis India Ltd., clarified that mere stockholding does not establish related person status. The Tribunal ruled that the stockholding and distributorship alone were insufficient to consider them related persons. Additionally, the Tribunal held that wooden packing was not necessary for all sales and excluded its cost from the assessable value. The Tribunal dismissed one appeal and partially allowed another, clarifying the criteria for related person status and the inclusion of packing charges in assessable value. Case-Laws Central Excise Fri, 01 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87984