https://www.taxtmi.com/caselaws?id=90623 Wholesalers in different geographical zones may be treated as separate classes of buyers where the pricing structure is commercially justified by factors such as proximity to the factory, availability of comparable products, and prevailing market conditions. On that basis, a higher wholesale price charged in one zone cannot automatically be applied to sales in another zone for assessable value purposes. The note relies on prior Tribunal decisions supporting zonal price differentiation where the commercial basis for different prices is established. en-us Sat, 01 Aug 1998 00:00:00 +0530 Mon, 10 Oct 2011 13:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90623 Wholesalers in different geographical zones may be treated as separate classes of buyers where the pricing structure is commercially justified by factors such as proximity to the factory, availability of comparable products, and prevailing market conditions. On that basis, a higher wholesale price charged in one zone cannot automatically be applied to sales in another zone for assessable value purposes. The note relies on prior Tribunal decisions supporting zonal price differentiation where the commercial basis for different prices is established. Case-Laws Central Excise Sat, 01 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90623