https://www.taxtmi.com/caselaws?id=125892 Transaction value for physician sample packs sold to an independent distributor was held not automatically admissible under Section 4(1)(a) of the Central Excise Act because the price had to satisfy all statutory conditions, including being the sole consideration. The majority found that the distributor and the manufacturer's employees distributed the samples free under the manufacturer's control, showing that the buyer was not acting as an ordinary wholesale purchaser in a normal commercial sense; valuation under Section 4(1)(b) read with the Valuation Rules was therefore justified. The absence of proof of related-person status or direct flow back was not treated as decisive. The dissent considered the sale genuine on principal-to-principal terms and would have accepted the invoice price. en-us Fri, 27 Feb 2009 00:00:00 +0530 Mon, 31 Jul 2017 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125892 Transaction value for physician sample packs sold to an independent distributor was held not automatically admissible under Section 4(1)(a) of the Central Excise Act because the price had to satisfy all statutory conditions, including being the sole consideration. The majority found that the distributor and the manufacturer's employees distributed the samples free under the manufacturer's control, showing that the buyer was not acting as an ordinary wholesale purchaser in a normal commercial sense; valuation under Section 4(1)(b) read with the Valuation Rules was therefore justified. The absence of proof of related-person status or direct flow back was not treated as decisive. The dissent considered the sale genuine on principal-to-principal terms and would have accepted the invoice price. Case-Laws Central Excise Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125892