https://www.taxtmi.com/caselaws?id=91567 The appellate tribunal ruled in favor of the appellant, overturning the lower authorities' decision. It found no evidence of a relationship between the appellant and the other company based on pricing and discount practices. The tribunal emphasized the distinct responsibilities of the parties regarding sales and expenses, concluding that no mutual interest existed between them. en-us Tue, 01 Jul 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91567 The appellate tribunal ruled in favor of the appellant, overturning the lower authorities' decision. It found no evidence of a relationship between the appellant and the other company based on pricing and discount practices. The tribunal emphasized the distinct responsibilities of the parties regarding sales and expenses, concluding that no mutual interest existed between them. Case-Laws Central Excise Tue, 01 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91567