https://www.taxtmi.com/caselaws?id=755639 Paragraph 13 of the Drugs (Price Control) Order, 1995 permits recovery of amounts charged in excess of the notified price from manufacturers, importers and distributors, and the overlapping definitions of dealer, distributor and wholesaler are not mutually exclusive. On the admitted and proved facts, the appellant's own replies indicated purchase of the drug from the manufacturer, and its position on the source and nature of dealings remained inconsistent. In that setting, it could not avoid recovery merely by describing itself as a dealer rather than a distributor. The provision was given a practical, price-control oriented construction, and the demand for recovery of the overcharged amount and interest was sustained. en-us Mon, 15 Jul 2024 00:00:00 +0530 Wed, 17 Jul 2024 08:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755639 Paragraph 13 of the Drugs (Price Control) Order, 1995 permits recovery of amounts charged in excess of the notified price from manufacturers, importers and distributors, and the overlapping definitions of dealer, distributor and wholesaler are not mutually exclusive. On the admitted and proved facts, the appellant's own replies indicated purchase of the drug from the manufacturer, and its position on the source and nature of dealings remained inconsistent. In that setting, it could not avoid recovery merely by describing itself as a dealer rather than a distributor. The provision was given a practical, price-control oriented construction, and the demand for recovery of the overcharged amount and interest was sustained. Case-Laws Indian Laws Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755639