https://www.taxtmi.com/caselaws?id=100001 Where goods are sold both at the factory gate and through depots, the factory gate price is the proper basis for determining assessable value for both categories of sales. Depot operating charges collected at the depots were not treated as a separate element altering assessable value, and the argument that depot purchasers formed a different class of buyers was rejected as irrelevant to valuation. The valuation adopted on the basis of factory gate price for both factory gate sales and depot sales was therefore sustained. en-us Thu, 22 Mar 2001 00:00:00 +0530 Mon, 30 Jan 2012 18:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100001 Where goods are sold both at the factory gate and through depots, the factory gate price is the proper basis for determining assessable value for both categories of sales. Depot operating charges collected at the depots were not treated as a separate element altering assessable value, and the argument that depot purchasers formed a different class of buyers was rejected as irrelevant to valuation. The valuation adopted on the basis of factory gate price for both factory gate sales and depot sales was therefore sustained. Case-Laws Central Excise Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100001