https://www.taxtmi.com/caselaws?id=50764 Contract prices supported by commercial considerations could not be rejected for excise valuation merely because different prices were charged to different buyers or the same class of buyers. The text states that where purchase orders and market factors such as quantity or delivery terms justify differentiated pricing, and there is no evidence of extra-commercial consideration, flow back, or suppression, the assessable value of Sodium Sulphate could not be enhanced. On the same basis, the Rule 173Q penalty was unsustainable because the valuation demand itself failed and no independent basis for evasion was shown. en-us Tue, 12 Jun 2001 00:00:00 +0530 Wed, 08 Sep 2010 13:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50764 Contract prices supported by commercial considerations could not be rejected for excise valuation merely because different prices were charged to different buyers or the same class of buyers. The text states that where purchase orders and market factors such as quantity or delivery terms justify differentiated pricing, and there is no evidence of extra-commercial consideration, flow back, or suppression, the assessable value of Sodium Sulphate could not be enhanced. On the same basis, the Rule 173Q penalty was unsustainable because the valuation demand itself failed and no independent basis for evasion was shown. Case-Laws Central Excise Tue, 12 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50764