https://www.taxtmi.com/caselaws?id=51660 Mutuality of interest was not established merely from references to transfer pricing, group control, collection of dues, or integrated sales and marketing, because those materials did not show that the assessee had a direct or indirect interest in BPL Ltd.'s business or that the dealings were not at arm's length. The Tribunal also noted that both entities were separate public limited companies, the sales were ordinary commercial sales, and the Revenue had not shown that title in the goods did not pass on sale. On those facts, BPL Ltd.'s dealer price could not be used to rework the assessable value under Section 4 of the Central Excise Act, 1944. en-us Fri, 13 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 14:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51660 Mutuality of interest was not established merely from references to transfer pricing, group control, collection of dues, or integrated sales and marketing, because those materials did not show that the assessee had a direct or indirect interest in BPL Ltd.'s business or that the dealings were not at arm's length. The Tribunal also noted that both entities were separate public limited companies, the sales were ordinary commercial sales, and the Revenue had not shown that title in the goods did not pass on sale. On those facts, BPL Ltd.'s dealer price could not be used to rework the assessable value under Section 4 of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51660