https://www.taxtmi.com/caselaws?id=41771 The Court held that the distributors were not "related persons" under Section 4(4)(c) of the Central Excises & Salt Act, and the sales between the assessee and its distributors were at arm's length and on a principal-to-principal basis. The Collector's decision to impose excise duty on the distributors was overturned, and the petition was allowed with no costs. en-us Fri, 18 Jul 1986 00:00:00 +0530 Mon, 07 Jun 2010 10:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41771 The Court held that the distributors were not "related persons" under Section 4(4)(c) of the Central Excises & Salt Act, and the sales between the assessee and its distributors were at arm's length and on a principal-to-principal basis. The Collector's decision to impose excise duty on the distributors was overturned, and the petition was allowed with no costs. Case-Laws Central Excise Fri, 18 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41771