https://www.taxtmi.com/caselaws?id=90045 Where goods are sold at different bona fide prices to different classes of buyers, the price charged to industrial consumers cannot automatically be adopted as the assessable value for clearances to independent wholesale dealers at the factory gate. Following its earlier decision in the assessee's own case, the Tribunal accepted that different prices to wholesale dealers and industrial consumers were permissible and that the industrial-consumer price was not the correct basis for valuation of dealer sales. The duty demands founded on that higher price were therefore set aside, and the assessee succeeded on the valuation issue. en-us Fri, 12 Sep 1997 00:00:00 +0530 Mon, 03 Oct 2011 11:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90045 Where goods are sold at different bona fide prices to different classes of buyers, the price charged to industrial consumers cannot automatically be adopted as the assessable value for clearances to independent wholesale dealers at the factory gate. Following its earlier decision in the assessee's own case, the Tribunal accepted that different prices to wholesale dealers and industrial consumers were permissible and that the industrial-consumer price was not the correct basis for valuation of dealer sales. The duty demands founded on that higher price were therefore set aside, and the assessee succeeded on the valuation issue. Case-Laws Central Excise Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90045