https://www.taxtmi.com/caselaws?id=174249 The Supreme Court dismissed the appeal, concurring with the Tribunal's findings. It held that the Railway Board was not bound by the concessional rate offered under Ex. C5, as the representation was conditional and not a primary reason for the company's decisions. The Court also upheld the reasonableness of the rate charged for Naptha carriage, noting the special precautions required for dangerous commodities. Additionally, it found no evidence of undue preference by the Railways, as claimed under Section 28 of the Railways Act. The appeal was dismissed with no costs awarded. en-us Thu, 08 Oct 1987 00:00:00 +0530 Mon, 05 Oct 2015 12:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174249 The Supreme Court dismissed the appeal, concurring with the Tribunal's findings. It held that the Railway Board was not bound by the concessional rate offered under Ex. C5, as the representation was conditional and not a primary reason for the company's decisions. The Court also upheld the reasonableness of the rate charged for Naptha carriage, noting the special precautions required for dangerous commodities. Additionally, it found no evidence of undue preference by the Railways, as claimed under Section 28 of the Railways Act. The appeal was dismissed with no costs awarded. Case-Laws Indian Laws Thu, 08 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174249