https://www.taxtmi.com/caselaws?id=335636 Direct supply of packaged goods to industrial or institutional consumers without any intermediary was held not to constitute retail sale for purposes of the packaged commodities rules. The Tribunal read the wholesale and retail package definitions with the requirements for retail-sale price declarations, and noted that the retail-sale concept applies only where goods are sold through a retail sale agency or similar instrumentality for individual consumption. On that basis, exemption could not be denied, the concessional duty benefit was available, and the impugned order was set aside. en-us Wed, 16 Nov 2016 00:00:00 +0530 Tue, 06 Dec 2016 13:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335636 Direct supply of packaged goods to industrial or institutional consumers without any intermediary was held not to constitute retail sale for purposes of the packaged commodities rules. The Tribunal read the wholesale and retail package definitions with the requirements for retail-sale price declarations, and noted that the retail-sale concept applies only where goods are sold through a retail sale agency or similar instrumentality for individual consumption. On that basis, exemption could not be denied, the concessional duty benefit was available, and the impugned order was set aside. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335636