https://www.taxtmi.com/caselaws?id=91224 Different buyer classes in separate regions could not be valued by reference to a higher wholesale price charged in U.P. State when determining the assessable value of goods sold to dealers outside U.P. State. The pricing for one regional class of buyers was not a permissible basis for valuing clearances to another class, so the approval of the price list was unsustainable. The consequential differential duty demand also lacked support and was liable to be set aside. en-us Wed, 15 Jul 1998 00:00:00 +0530 Fri, 14 Oct 2011 15:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91224 Different buyer classes in separate regions could not be valued by reference to a higher wholesale price charged in U.P. State when determining the assessable value of goods sold to dealers outside U.P. State. The pricing for one regional class of buyers was not a permissible basis for valuing clearances to another class, so the approval of the price list was unsustainable. The consequential differential duty demand also lacked support and was liable to be set aside. Case-Laws Central Excise Wed, 15 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91224