https://www.taxtmi.com/caselaws?id=40668 Zonal wholesale dealers were treated as distributors of the manufacturer because they were appointed on a zonal basis and performed sale-related functions beyond ordinary buying and selling, including procuring orders, carrying out post-manufacturing sale activities and recovering sale proceeds. On those facts, a special relationship between the manufacturer and the dealers was accepted, bringing them within the expression "related person" under section 4(4)(c) of the Central Excises and Salt Act, 1944. The valuation objection therefore failed, and the revision application was rejected, with the order in appeal upheld. en-us Sat, 16 Jun 1979 00:00:00 +0530 Thu, 13 May 2010 11:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40668 Zonal wholesale dealers were treated as distributors of the manufacturer because they were appointed on a zonal basis and performed sale-related functions beyond ordinary buying and selling, including procuring orders, carrying out post-manufacturing sale activities and recovering sale proceeds. On those facts, a special relationship between the manufacturer and the dealers was accepted, bringing them within the expression "related person" under section 4(4)(c) of the Central Excises and Salt Act, 1944. The valuation objection therefore failed, and the revision application was rejected, with the order in appeal upheld. Case-Laws Central Excise Sat, 16 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40668