1998 (5) TMI 212

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....ents. [Order per : Justice U.L. Bhat, President]. -  Being aggrieved by the Order-in-Appeal No. 81/93, dated 29-1-1993 reversing the Order-in-Original No. 31/91, dated 27-5-1991 passed by the Assistant Collector of Central Excise has filed the present appeal. 2. Respondent, engaged in the manufacture of Soda Ash in the factory in Gujarat State, was availing the benefit of Sales Tax In....

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....llector (Appeals) however, took a different view. 3. Respondent had different prices for buyers in different regions. The price difference was based on the higher sales tax payable in respect of sales in Gujarat State and the fact that Central Sales Tax payable in respect of Inter State sales was much lower. In these circumstances, we are of the opinion that the buyers in Gujarat on the one ....