https://www.taxtmi.com/caselaws?id=99902 For valuation under section 4(1)(a), a factory-gate price from sales to independent buyers remains the normal price where such sales exist. The related-person price cannot be adopted unless mutuality of interest between the manufacturer and the partnership concern is proved; common directorship or substantial business dealings alone is insufficient. As the department failed to establish the related-person relationship, the assessable value had to be re-determined on the basis of the available normal price. en-us Thu, 16 Nov 2000 00:00:00 +0530 Mon, 30 Jan 2012 15:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99902 For valuation under section 4(1)(a), a factory-gate price from sales to independent buyers remains the normal price where such sales exist. The related-person price cannot be adopted unless mutuality of interest between the manufacturer and the partnership concern is proved; common directorship or substantial business dealings alone is insufficient. As the department failed to establish the related-person relationship, the assessable value had to be re-determined on the basis of the available normal price. Case-Laws Central Excise Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99902