https://www.taxtmi.com/caselaws?id=41958 The court held that the prices at which goods were sold on a wholesale basis could constitute the wholesale cash price under Section 4(a) of the Central Excises and Salt Act 1944 if determined at arms length and on a purely commercial basis. Emphasizing fair and reasonable pricing, the court directed the first-respondent to re-investigate the matter to ensure compliance with these principles. The court stressed the need for expeditious resolution, setting a deadline of three months for the first-respondent to re-consider and dispose of the case. en-us Thu, 23 Apr 1987 00:00:00 +0530 Tue, 08 Jun 2010 12:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41958 The court held that the prices at which goods were sold on a wholesale basis could constitute the wholesale cash price under Section 4(a) of the Central Excises and Salt Act 1944 if determined at arms length and on a purely commercial basis. Emphasizing fair and reasonable pricing, the court directed the first-respondent to re-investigate the matter to ensure compliance with these principles. The court stressed the need for expeditious resolution, setting a deadline of three months for the first-respondent to re-consider and dispose of the case. Case-Laws Central Excise Thu, 23 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41958