https://www.taxtmi.com/caselaws?id=100812 For valuation under Section 4A, aerated waters sold in different area-specific packages are to be assessed package-wise on the retail price printed on each bottle or package meant for that area. Where different maximum retail prices appear on separate packages because of local levies and sales tax, the highest price across all packages is not the correct basis. The higher or highest price is relevant only if more than one maximum retail price is printed on the same commodity. The note relies on the Larger Bench view that assessable value must follow the printed retail price on the commodity itself. 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 valuation under Section 4A, aerated waters sold in different area-specific packages are to be assessed package-wise on the retail price printed on each bottle or package meant for that area. Where different maximum retail prices appear on separate packages because of local levies and sales tax, the highest price across all packages is not the correct basis. The higher or highest price is relevant only if more than one maximum retail price is printed on the same commodity. The note relies on the Larger Bench view that assessable value must follow the printed retail price on the commodity itself. Case-Laws Central Excise Fri, 02 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100812