https://www.taxtmi.com/caselaws?id=88489 The Tribunal allowed the appeal, setting aside the department's order enhancing the value of goods sold from specific depots. It held that a manufacturer can have different prices and assessable values for the same class of buyers based on commercial considerations. However, in this case, the reasons provided for price variances, such as varying local taxes and geographical factors, were deemed insufficient to justify the differences. The Tribunal emphasized that non-commercial considerations cannot be the basis for price differentials but accepted the concept of having more than one assessable price for the same class of buyers. en-us Wed, 17 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88489 The Tribunal allowed the appeal, setting aside the department's order enhancing the value of goods sold from specific depots. It held that a manufacturer can have different prices and assessable values for the same class of buyers based on commercial considerations. However, in this case, the reasons provided for price variances, such as varying local taxes and geographical factors, were deemed insufficient to justify the differences. The Tribunal emphasized that non-commercial considerations cannot be the basis for price differentials but accepted the concept of having more than one assessable price for the same class of buyers. Case-Laws Central Excise Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88489