https://www.taxtmi.com/caselaws?id=335380 Direct sale of packaged cement to individual consumers, without an intermediary and without declaration of retail sale price, was treated as outside the statutory concept of retail sale. On that basis, the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 were not attracted through Rule 3, and the concessional duty under Notification No. 4/2006-CE could not be denied on the footing that the clearances were retail sales. The impugned demand was therefore unsustainable, and relief was granted to the assessee. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 01 Dec 2016 12:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335380 Direct sale of packaged cement to individual consumers, without an intermediary and without declaration of retail sale price, was treated as outside the statutory concept of retail sale. On that basis, the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 were not attracted through Rule 3, and the concessional duty under Notification No. 4/2006-CE could not be denied on the footing that the clearances were retail sales. The impugned demand was therefore unsustainable, and relief was granted to the assessee. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335380