TaxTMI 
TaxTMI 
2001 (8) TMI 435
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....for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant is a manufacturer of egg trays made of paper pulp. It sells these goods either from its factory at Pune or from its five sales depots located at Mumbai, Hyderabad, Gudiwada, Erode and Coimbatore. At the relevant time, it sold egg trays from the factory at Rs. 105.02 and Rs. 103.91 for different periods and at Rs. 91 an....
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....paria Tools Ltd. & Ors. [2001 (131) E.L.T. 306 (T) = 2000 (89) ECR 56] is relied upon. The Departmental Representative adopts the reasoning in the order of the Commissioner. 3. The judgment of the Supreme Court in Indian Oxygen Ltd. v. CCE [1988 (36) E.L.T. 723 (S.C.) = 1988 (18) ECR 161] makes it clear that where the goods are marketed at the factory gate it is the price at which the manufa....
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.... to a case in which the sale from the factory and the sale from the depot were to different class of buyers. Gora Mal Hari Ram does not appear to have been cited before this Bench. Independently of this decision, the Larger Bench of the Tribunal has come to the same conclusion. It said, "In other words, wholesale dealers of a particular region can constitute a separate class of buyers. When sale a....
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....ed by commercial considerations, or that the sales pattern was such that there was no clear distinction between these two areas (the four southern States and rest of the country), and there were sales cutting across them, the distinction would blur and it may not then be said that the sales from the depots under consideration were to different classes of buyers. In that case, the application of th....