https://www.taxtmi.com/caselaws?id=371718 Cement cleared without RSP marking to industrial consumers was treated as outside the definition of retail sale under Rule 2(q) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, where the goods were sold directly and not through a retail sale agency or other intermediary. On that basis, Rule 3 was held not to apply in the manner asserted by the department, and the buyers did not lose the benefit of concessional duty merely because the clearances were to industrial users. The impugned orders were unsustainable, and concessional treatment was upheld. en-us Mon, 23 Apr 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371718 Cement cleared without RSP marking to industrial consumers was treated as outside the definition of retail sale under Rule 2(q) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, where the goods were sold directly and not through a retail sale agency or other intermediary. On that basis, Rule 3 was held not to apply in the manner asserted by the department, and the buyers did not lose the benefit of concessional duty merely because the clearances were to industrial users. The impugned orders were unsustainable, and concessional treatment was upheld. Case-Laws Central Excise Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371718