https://www.taxtmi.com/caselaws?id=364986 Direct supply of cement by a manufacturer to customers, without any retail agency or intermediary, was treated as a sale outside the packaged commodities concept of retail sale. On that basis, affixing MRP/RSP was not required, and exemption under Notification No. 4/2006-C.E. could not be denied merely because the goods were sold to individual customers. The note also records that an earlier identical view existed, and absence of a Supreme Court stay did not justify keeping the matter in abeyance. The exemption was therefore available on the stated facts. 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 supply of cement by a manufacturer to customers, without any retail agency or intermediary, was treated as a sale outside the packaged commodities concept of retail sale. On that basis, affixing MRP/RSP was not required, and exemption under Notification No. 4/2006-C.E. could not be denied merely because the goods were sold to individual customers. The note also records that an earlier identical view existed, and absence of a Supreme Court stay did not justify keeping the matter in abeyance. The exemption was therefore available on the stated facts. Case-Laws Central Excise Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364986