https://www.taxtmi.com/caselaws?id=42325 Excise valuation under the related-person doctrine depends on whether the buyer acts on a principal-to-principal basis and whether there is mutuality of interest; sole distributorship or exclusive purchase does not by itself make the distributor a related person. On the facts stated, the distributor was treated as a purchaser, so levy of excise duty on its resale price was not justified and the collection was illegal. Writ jurisdiction was held available despite alternate remedies, prior withdrawal, delay, and estoppel where the levy lacked authority of law. The refund issue was not finally determined because unjust enrichment required Full Bench consideration. en-us Mon, 29 Aug 1988 00:00:00 +0530 Thu, 10 Jun 2010 15:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42325 Excise valuation under the related-person doctrine depends on whether the buyer acts on a principal-to-principal basis and whether there is mutuality of interest; sole distributorship or exclusive purchase does not by itself make the distributor a related person. On the facts stated, the distributor was treated as a purchaser, so levy of excise duty on its resale price was not justified and the collection was illegal. Writ jurisdiction was held available despite alternate remedies, prior withdrawal, delay, and estoppel where the levy lacked authority of law. The refund issue was not finally determined because unjust enrichment required Full Bench consideration. Case-Laws Central Excise Mon, 29 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42325