https://www.taxtmi.com/caselaws?id=435900 A bulk supply of set top boxes to Dish TV for use in providing DTH services was treated as an institutional sale, not a retail sale. On that basis, valuation under Section 4A of the Central Excise Act, 1944 was inapplicable because retail sale price applies only where goods are sold to the ultimate consumer under the standard weight and measures regime. The price of Rs. 2,100 per set top box charged to Dish TV could not be adopted as the retail sale price, and the associated demand, interest and penalty could not stand. The appeal was allowed and consequential relief followed. en-us Tue, 28 Feb 2023 00:00:00 +0530 Thu, 30 Mar 2023 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435900 A bulk supply of set top boxes to Dish TV for use in providing DTH services was treated as an institutional sale, not a retail sale. On that basis, valuation under Section 4A of the Central Excise Act, 1944 was inapplicable because retail sale price applies only where goods are sold to the ultimate consumer under the standard weight and measures regime. The price of Rs. 2,100 per set top box charged to Dish TV could not be adopted as the retail sale price, and the associated demand, interest and penalty could not stand. The appeal was allowed and consequential relief followed. Case-Laws Customs Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435900