1985 (10) TMI 191

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....ppellants. Shri G.V. Naik, J.C.D.R., for the Respondent. [Order per : S.C. Jain] .-Referred as a Revision Application before the Government of India, Ministry of Finance, Department of Revenue the same now stands transferred to this Tribunal to be heard as an appeal. 2.  The brief facts of the case are that M/s. Facit Asia Limited, Madras are the manufacturers of the typewriters f....

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..... Both the authorities below held that these four distributors are the related persons of the appellants and that the assessable value would be actual price at which each of his related person resell the typewriters. 4.  We have heard Shri M. Chandrasekharan, Advocate assisted by Sh. Sridharan, C.A. for the appellants and Shri G.V. Naik, J.C.D.R. for the department and gone through th....

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....not elucidate this point further except submitting that these distributors perform several functions such as advertisement, after sales service, supply of spare parts etc. which clearly the appellants could have done themselves. According to Shri Naik, this is sufficient material to show that the appellants have a. special relation with the distributors and there is mutuality of interest between t....

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....ght out on record as to bow an invoice price is influenced by any commercial, financial or any other relations. Performance of any function in relation to the goods for marketing the same or any after sales service to the consumers or dealers by the distributors by itself does not create any commercial, financial or other relationship. There have been authoritative pronouncements as to how the ter....