https://www.taxtmi.com/caselaws?id=165758 Where genuine arms' length sales exist at the factory gate, their declared price is the proper basis for assessment even if most goods are sold at buyers' premises with separate delivery charges. Factory-gate sales cannot be disregarded merely because they form a smaller portion of total sales, so long as buyers take delivery in their own vehicles and pay the stated price without extra charge. On that basis, the revision application succeeded, the order-in-appeal was set aside, and relief was granted to the assessee. en-us Fri, 23 May 1980 00:00:00 +0530 Mon, 11 Aug 2014 12:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165758 Where genuine arms' length sales exist at the factory gate, their declared price is the proper basis for assessment even if most goods are sold at buyers' premises with separate delivery charges. Factory-gate sales cannot be disregarded merely because they form a smaller portion of total sales, so long as buyers take delivery in their own vehicles and pay the stated price without extra charge. On that basis, the revision application succeeded, the order-in-appeal was set aside, and relief was granted to the assessee. Case-Laws Central Excise Fri, 23 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165758