https://www.taxtmi.com/caselaws?id=48887 The Tribunal held that different values for the same goods can be applied when sold at the factory gate and at depots to different classes of buyers under the Central Excise Act, 1944. Varying trade discounts to wholesale dealers located at different stations are permissible if based on commercial considerations. The ex-factory price cannot always be the basis for assessment, especially when dealing with different classes of buyers. Wholesale dealers from different regions can be considered separate classes of buyers. The Department's appeals were dismissed, except in a case where an unjustified higher deduction was made. en-us Fri, 10 Sep 1999 00:00:00 +0530 Sat, 07 Aug 2010 10:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48887 The Tribunal held that different values for the same goods can be applied when sold at the factory gate and at depots to different classes of buyers under the Central Excise Act, 1944. Varying trade discounts to wholesale dealers located at different stations are permissible if based on commercial considerations. The ex-factory price cannot always be the basis for assessment, especially when dealing with different classes of buyers. Wholesale dealers from different regions can be considered separate classes of buyers. The Department's appeals were dismissed, except in a case where an unjustified higher deduction was made. Case-Laws Central Excise Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48887