https://www.taxtmi.com/caselaws?id=50220 Different prices in Part I and Part II price-lists for the same goods sold to dealers in the same class were treated as permissible where the differential was supported by commercial considerations. The Tribunal noted that the key inquiry under Section 4(1)(a) of the Central Excise Act, 1944 was not merely whether the buyers belonged to the same class, but whether the pricing variation was commercially justified. On that basis, lower Part II prices applied to sales against specific purchase orders from the same dealers were accepted, and the finding below was left undisturbed. en-us Tue, 14 Nov 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50220 Different prices in Part I and Part II price-lists for the same goods sold to dealers in the same class were treated as permissible where the differential was supported by commercial considerations. The Tribunal noted that the key inquiry under Section 4(1)(a) of the Central Excise Act, 1944 was not merely whether the buyers belonged to the same class, but whether the pricing variation was commercially justified. On that basis, lower Part II prices applied to sales against specific purchase orders from the same dealers were accepted, and the finding below was left undisturbed. Case-Laws Central Excise Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50220