https://www.taxtmi.com/caselaws?id=40745 For excise valuation under section 4, the meaning of "related person" must be determined only within the statute itself, and concepts from the Monopolies and Restrictive Trade Practices Act cannot be imported to enlarge that definition. After-sales or warranty service, by itself, does not create the statutory relationship. Mere wholesale dealing, limited supply arrangements, or marketing and service functions also do not establish mutuality of interest or a distributorship in the legal sense. On that basis, the valuation approach based on the buyers' resale price was unsustainable, while the constitutional challenge to section 4 was left undecided as unnecessary. en-us Wed, 30 Jan 1980 00:00:00 +0530 Fri, 14 May 2010 12:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40745 For excise valuation under section 4, the meaning of "related person" must be determined only within the statute itself, and concepts from the Monopolies and Restrictive Trade Practices Act cannot be imported to enlarge that definition. After-sales or warranty service, by itself, does not create the statutory relationship. Mere wholesale dealing, limited supply arrangements, or marketing and service functions also do not establish mutuality of interest or a distributorship in the legal sense. On that basis, the valuation approach based on the buyers' resale price was unsustainable, while the constitutional challenge to section 4 was left undecided as unnecessary. Case-Laws Central Excise Wed, 30 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40745