https://www.taxtmi.com/caselaws?id=102588 For central excise valuation, retail clearances are to be assessed on the wholesale price where wholesale prices are available, and regional wholesale prices may be used to determine assessable value. Clearances must be valued according to the region to which they relate, so a lower wholesale price from another region cannot be applied to goods cleared in a different region. On that basis, retail clearances in Uttar Pradesh were assessed at the wholesale price applicable to Uttar Pradesh, while clearances to the rest of the country were assessed at the wholesale price applicable to the relevant region. en-us Fri, 21 May 1999 00:00:00 +0530 Wed, 15 Feb 2012 14:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102588 For central excise valuation, retail clearances are to be assessed on the wholesale price where wholesale prices are available, and regional wholesale prices may be used to determine assessable value. Clearances must be valued according to the region to which they relate, so a lower wholesale price from another region cannot be applied to goods cleared in a different region. On that basis, retail clearances in Uttar Pradesh were assessed at the wholesale price applicable to Uttar Pradesh, while clearances to the rest of the country were assessed at the wholesale price applicable to the relevant region. Case-Laws Central Excise Fri, 21 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102588