https://www.taxtmi.com/caselaws?id=106384 Regional pricing discounts were examined in the context of an allegation that goods had been diverted from one region to another. The record showed factory-gate sales, no evidence of any predetermined plan to divert goods, and no correspondence or other material indicating mala fide conduct. Issuance of E-1 forms was treated as a statutory requirement under sales tax law and, by itself, was insufficient to establish the assessee's complicity in diversion or excise duty evasion. On that basis, the discount was allowed and the diversion allegation was not proved. en-us Thu, 06 Jun 2002 00:00:00 +0530 Tue, 13 Mar 2012 18:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106384 Regional pricing discounts were examined in the context of an allegation that goods had been diverted from one region to another. The record showed factory-gate sales, no evidence of any predetermined plan to divert goods, and no correspondence or other material indicating mala fide conduct. Issuance of E-1 forms was treated as a statutory requirement under sales tax law and, by itself, was insufficient to establish the assessee's complicity in diversion or excise duty evasion. On that basis, the discount was allowed and the diversion allegation was not proved. Case-Laws Central Excise Thu, 06 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106384