1998 (8) TMI 310

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...., for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of Plus detergent cakes, filed price list No. 133/91 in Part-IV with effect from 31-12-1990 in respect of goods to be sold at the depot in West Bengal and Bihar declaring the prices of 125 gms. and 250 gms. at Rs. 134.10 and Rs. 137.27 per carton respectively. It was found that in price ....

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....lers in those states. Benefit of sales tax exemption was available for sales in U.P. State. Therefore, appellant was able to fix and declare higher prices at the factory gate for dealers in U.P. State and lower prices for dealers in the State of West Bengal and Bihar for sales through depots in the respective States. The lower authorities relied on the principle that the approved factory gate pric....