https://www.taxtmi.com/caselaws?id=204400 Where booking documents, the proforma invoice and the receipt stipulate that the price prevailing on the date of billing applies, the purchaser bears an enhanced excise-duty-linked price if billing occurs after the duty increase. The absence of proof of deliberate delay, negligence or mala fide conduct by the dealer or manufacturer means the increased burden is not shifted to them. The Sale of Goods Act position was treated as consistent with recovery of the enhanced price from the customer, and the challenge to consumer commission findings therefore failed. en-us Thu, 10 Feb 2011 00:00:00 +0530 Thu, 06 Jun 2013 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204400 Where booking documents, the proforma invoice and the receipt stipulate that the price prevailing on the date of billing applies, the purchaser bears an enhanced excise-duty-linked price if billing occurs after the duty increase. The absence of proof of deliberate delay, negligence or mala fide conduct by the dealer or manufacturer means the increased burden is not shifted to them. The Sale of Goods Act position was treated as consistent with recovery of the enhanced price from the customer, and the challenge to consumer commission findings therefore failed. Case-Laws Central Excise Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204400