2000 (10) TMI 379

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....nt. Shri A.V. Phadnis, Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal manufactures vibration dampers, a component of motor vehicles and sold them at two prices to Kirloskar Cummins Ltd. The department did not accept the contention in support of sale at two prices simultaneously to the same buyer advanced by the assessee. This conten....

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....nufactured by him would buy large quantity of that component. He is also an assured customer whose purchase will remain more or less steady for many years. Hence such a buyer could be expected to get a lower price than others. The Asst. Collector records that the price of the goods supplied to the respondent as original equipment was comparable with the price at which the goods that were supplied ....