https://www.taxtmi.com/caselaws?id=92261 Genuine factory gate sales cannot be displaced for valuation merely because depot prices are higher or because limited dealer statements suggest that goods were not always available at the declared factory gate price. Where the department accepts factory gate sales as genuine, those sales remain the proper basis for assessable value, and higher depot realizations by themselves do not justify enhancement. The commentary therefore treats depot prices as insufficient to replace authentic factory gate prices in valuation. en-us Thu, 23 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 13:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92261 Genuine factory gate sales cannot be displaced for valuation merely because depot prices are higher or because limited dealer statements suggest that goods were not always available at the declared factory gate price. Where the department accepts factory gate sales as genuine, those sales remain the proper basis for assessable value, and higher depot realizations by themselves do not justify enhancement. The commentary therefore treats depot prices as insufficient to replace authentic factory gate prices in valuation. Case-Laws Central Excise Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92261