https://www.taxtmi.com/caselaws?id=91168 Different wholesale prices were held admissible for buyers in Gujarat and buyers in other States because the price difference reflected the higher sales tax burden in Gujarat and the lower central sales tax on inter-State sales. The two buyer groups were treated as separate classes for valuation purposes, so clearances outside Gujarat could not be valued by reference to the higher Gujarat price. On that basis, the demand for differential duty on inter-State clearances was found unsustainable, and the appeal was dismissed. en-us Tue, 05 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91168 Different wholesale prices were held admissible for buyers in Gujarat and buyers in other States because the price difference reflected the higher sales tax burden in Gujarat and the lower central sales tax on inter-State sales. The two buyer groups were treated as separate classes for valuation purposes, so clearances outside Gujarat could not be valued by reference to the higher Gujarat price. On that basis, the demand for differential duty on inter-State clearances was found unsustainable, and the appeal was dismissed. Case-Laws Central Excise Tue, 05 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91168