https://www.taxtmi.com/caselaws?id=42447 The Supreme Court upheld the Tribunal's decision that the agreement was for sole selling agency, not a sale, and that Gillanders was a related person under the Central Excises and Salt Act. The Court allowed deductions for transportation costs, excise duty, and sales tax, subject to proof and the final decision in the Madras Rubber Factory case review. The appeal was dismissed with no order as to costs. en-us Fri, 28 Apr 1989 00:00:00 +0530 Thu, 16 Oct 2014 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42447 The Supreme Court upheld the Tribunal's decision that the agreement was for sole selling agency, not a sale, and that Gillanders was a related person under the Central Excises and Salt Act. The Court allowed deductions for transportation costs, excise duty, and sales tax, subject to proof and the final decision in the Madras Rubber Factory case review. The appeal was dismissed with no order as to costs. Case-Laws Central Excise Fri, 28 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42447