https://www.taxtmi.com/caselaws?id=92304 C.T. scanners cleared to hospitals and nursing homes were examined for valuation under the Central Excises and Salt Act, 1944 by applying the distinction between wholesale trade and retail sale. Wholesale trade under Section 4(4)(e) was treated as sales to buyers purchasing for their requirements otherwise than in retail, with emphasis on whether the goods could be resold in the ordinary course and whether the buyers acquired them for their own use. On the facts stated, the scanners were sophisticated items not ordinarily capable of further resale and were consumed by the buyers in their own activities, so the transactions were characterised as retail sale rather than wholesale trade. en-us Thu, 14 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 16:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92304 C.T. scanners cleared to hospitals and nursing homes were examined for valuation under the Central Excises and Salt Act, 1944 by applying the distinction between wholesale trade and retail sale. Wholesale trade under Section 4(4)(e) was treated as sales to buyers purchasing for their requirements otherwise than in retail, with emphasis on whether the goods could be resold in the ordinary course and whether the buyers acquired them for their own use. On the facts stated, the scanners were sophisticated items not ordinarily capable of further resale and were consumed by the buyers in their own activities, so the transactions were characterised as retail sale rather than wholesale trade. Case-Laws Central Excise Thu, 14 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92304