1995 (11) TMI 170

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....lant. Shri A.K. Singhal, JDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. -  Appellant is a manufacturer of liquid chlorine which is packed in cylinders and sold in that condition. Appellant submitted a price list showing the price of gas as Rs. 1,415.35 per cylinder. Appellant showed Rs. 200/- per metric tonne as cost of packing. Assistant Collector approved the....

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....nths. Total trips in eight years would be 144. Each cylinder contains 0.990 metric tonne of liquid chlorine. Dividing the total cost by the number of trips in eight years at the end of which the cylinder cease to be useful, the cost of packing 1 metric tonne was arrived at Rs. 250.25. The appellant chose to charge only Rs. 200/- per metric tonne to avoid complications. 3. Identical questio....