2000 (8) TMI 452

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..... Shri Sanjeev Srivastava, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The dispute is with regard to the valuation of ice cream manufactured by the appellants. They classify their wholesale dealers into different zones. They have also a system of varying discounts, which they extend based on the quantity of purchase. In respect of zone one (Delhi), their purchasers a....

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....ted to be not related to them. The learned counsel, therefore, submits that the Revenue authorities should have allowed discount of 25% at least in respect of sales to Kwality Food and Ice Cream and Kwality Restaurant and Ice Cream also, particularly since, admittedly, they were the biggest buyers of the appellants' products (lifting 27% and 36% of their products respectively). 2. The seco....

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....holesale dealers is a separate activity from the supply of deep freezer and taking security deposit for the same. He, therefore, submitted that the decision of the apex Court in the Metal Box India Ltd. case has no relevance in the present case. He also submitted that the Revenue authorities had not shown by any evidence that the appellants were recovering any amount, which could be attributable t....