https://www.taxtmi.com/caselaws?id=90623 Wholesalers in different geographical zones may constitute distinct classes of buyers for assessable-value purposes where differential wholesale pricing is commercially justified. Relevant factors include proximity to the factory, availability of comparable products, and prevailing market conditions. A higher price charged to wholesalers in one zone cannot be adopted for sales in another zone merely because the goods are identical. Zonal price structures must instead be assessed by reference to the applicable class of buyers and the commercial basis for the differential pricing. 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 constitute distinct classes of buyers for assessable-value purposes where differential wholesale pricing is commercially justified. Relevant factors include proximity to the factory, availability of comparable products, and prevailing market conditions. A higher price charged to wholesalers in one zone cannot be adopted for sales in another zone merely because the goods are identical. Zonal price structures must instead be assessed by reference to the applicable class of buyers and the commercial basis for the differential pricing. Case-Laws Central Excise Sat, 01 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90623