https://www.taxtmi.com/caselaws?id=165650 Goods cleared through depots at a uniform delivery price were treated as retail sales rather than wholesale transactions, because the prices were fixed for sale to consumers at the depot and the Department produced no evidence to displace that position. The mere reference to industrial consumers, transport organisations and government buyers did not convert the quoted prices into wholesale prices. On that basis, Rule 6(a) of the Central Excise (Valuation) Rules, 1975 applied, and assessable value had to be determined on verification after allowing deduction of post-manufacturing expenses. en-us Mon, 21 Apr 1980 00:00:00 +0530 Tue, 05 Aug 2014 14:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165650 Goods cleared through depots at a uniform delivery price were treated as retail sales rather than wholesale transactions, because the prices were fixed for sale to consumers at the depot and the Department produced no evidence to displace that position. The mere reference to industrial consumers, transport organisations and government buyers did not convert the quoted prices into wholesale prices. On that basis, Rule 6(a) of the Central Excise (Valuation) Rules, 1975 applied, and assessable value had to be determined on verification after allowing deduction of post-manufacturing expenses. Case-Laws Central Excise Mon, 21 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165650