https://www.taxtmi.com/caselaws?id=364986 Direct manufacturer-to-customer supplies of cement, made without a retail agency or intermediary and not intended for resale, do not constitute retail sales under the applicable packaged commodities framework. MRP/RSP affixation is therefore not required merely because cement is sold to individual customers. Such direct sales cannot be used to deny the exemption under Notification No. 4/2006-C.E. The absence of a Supreme Court stay in an identical matter does not warrant keeping the issue in abeyance. en-us Wed, 06 Jun 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364986 Direct manufacturer-to-customer supplies of cement, made without a retail agency or intermediary and not intended for resale, do not constitute retail sales under the applicable packaged commodities framework. MRP/RSP affixation is therefore not required merely because cement is sold to individual customers. Such direct sales cannot be used to deny the exemption under Notification No. 4/2006-C.E. The absence of a Supreme Court stay in an identical matter does not warrant keeping the issue in abeyance. Case-Laws Central Excise Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364986