https://www.taxtmi.com/caselaws?id=203261 Assessment under Section 4A depends on whether the electric fans were covered by the packaged-commodities regime, including the obligation to declare retail sale price, and not merely on the form of sale. The applicable rules distinguish retail packages from wholesale packages and include an exemption framework under Rule 34. The central issue was whether supplies to Government departments under a rate contract were retail sales within Section 4A or wholesale bulk supplies assessable under Section 4. The orders below were criticised for not examining the record on this foundational question and for recording no specific finding on the retail or wholesale nature of the supplies, despite the issue being directly raised. en-us Thu, 02 Dec 2010 00:00:00 +0530 Thu, 06 Jun 2013 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203261 Assessment under Section 4A depends on whether the electric fans were covered by the packaged-commodities regime, including the obligation to declare retail sale price, and not merely on the form of sale. The applicable rules distinguish retail packages from wholesale packages and include an exemption framework under Rule 34. The central issue was whether supplies to Government departments under a rate contract were retail sales within Section 4A or wholesale bulk supplies assessable under Section 4. The orders below were criticised for not examining the record on this foundational question and for recording no specific finding on the retail or wholesale nature of the supplies, despite the issue being directly raised. Case-Laws Central Excise Thu, 02 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203261