https://www.taxtmi.com/caselaws?id=90786 Depot clearances were treated in law as factory-gate sales, so the approved factory-gate price would ordinarily govern such removals. On the facts, however, buyers in Uttar Pradesh and buyers in West Bengal and Bihar formed different classes, making region-wise classification of buyers justified. The lower prices declared for depot clearances in the other States were therefore referable to a distinct buyer class and could not be rejected merely because a higher Uttar Pradesh factory-gate price had been declared. The price list for depot clearances was accordingly required to be accepted as declared and approved without modification. en-us Thu, 13 Aug 1998 00:00:00 +0530 Tue, 11 Oct 2011 14:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90786 Depot clearances were treated in law as factory-gate sales, so the approved factory-gate price would ordinarily govern such removals. On the facts, however, buyers in Uttar Pradesh and buyers in West Bengal and Bihar formed different classes, making region-wise classification of buyers justified. The lower prices declared for depot clearances in the other States were therefore referable to a distinct buyer class and could not be rejected merely because a higher Uttar Pradesh factory-gate price had been declared. The price list for depot clearances was accordingly required to be accepted as declared and approved without modification. Case-Laws Central Excise Thu, 13 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90786