1998 (2) TMI 383

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...., for the Respondents. [Order per : Justice U.L. Bhat, President]. - Respondent engaged in the manufacture of Hand Tools and goods falling under erstwhile T.I. 51A was selling 90% of the production to wholesale dealers allowing approved discount and clearing 10% of the production to a consignment agent for Gujarat State and allowing discount equal to 4% less than the approved discount. Four ....

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....re only through consignment agent who is paid 4% and only the balance percentage is being passed on to the dealers. 4. According to Shri K. Srivastava, SDR buyers in Gujarat State and the buyers outside Gujarat State fall into two different class and therefore there can be two different prices. This argument would merit serious consideration if all the sales are factory gate sales to buyer....