https://www.taxtmi.com/caselaws?id=100812 For Section 4A valuation of aerated waters sold in packages bearing different maximum retail prices for different areas, assessable value is determined package-wise using the retail price printed on each bottle or package intended for the relevant area. Variations reflecting local levies and sales tax do not require adoption of the highest price printed across separately marketed packages. The highest maximum retail price applies only where more than one retail price is printed on the same commodity. This approach supports valuation based on the package-specific declared retail price. en-us Fri, 02 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100812 For Section 4A valuation of aerated waters sold in packages bearing different maximum retail prices for different areas, assessable value is determined package-wise using the retail price printed on each bottle or package intended for the relevant area. Variations reflecting local levies and sales tax do not require adoption of the highest price printed across separately marketed packages. The highest maximum retail price applies only where more than one retail price is printed on the same commodity. This approach supports valuation based on the package-specific declared retail price. Case-Laws Central Excise Fri, 02 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100812