https://www.taxtmi.com/caselaws?id=109907 Depot and consignment agent sales were not shown to involve a different class of buyers from ex-factory sales for valuation purposes, and no differential pricing by buyer class was established. The Tribunal noted that Taparia Tools did not support the proposition that depot sales automatically constitute sales to a separate buyer class, and relied on the Board's circular clarifying that transfer to regional depots does not by itself create different classes of buyers. Factory gate price therefore remained the proper basis for assessment, and the Revenue's challenge failed. en-us Fri, 04 Jul 2003 00:00:00 +0530 Thu, 12 Apr 2012 17:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109907 Depot and consignment agent sales were not shown to involve a different class of buyers from ex-factory sales for valuation purposes, and no differential pricing by buyer class was established. The Tribunal noted that Taparia Tools did not support the proposition that depot sales automatically constitute sales to a separate buyer class, and relied on the Board's circular clarifying that transfer to regional depots does not by itself create different classes of buyers. Factory gate price therefore remained the proper basis for assessment, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 04 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109907