1999 (5) TMI 437

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....nt. Shri S.P. Rao, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The issue involved is the assessable value of motorcycles removed by the appellants from their manufacturing premises in Uttar Pradesh. The sales pattern is that the wholesale price for sale to dealers in U.P. is higher than the wholesale sale price to dealers located outside the U.P. The retail sal....

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.... the instant case as two regional wholesale prices are available (for U.P. and rest of India) the clearances should be assessed at the wholesale price applicable to the regions i.e. all removals to U.P. should be assessed at the wholesale price applicable to U.P. and all clearances to the rest of the country should be assessed on wholesale price as applicable to those sales. 3. We have per....