TaxTMI 
TaxTMI 
2001 (8) TMI 1003
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....ce list dated 21-3-1994. They had certain difficulty in giving certain figures and therefore they requested that the assessments be kept provisional. They filed a provisional assessment bond and submitted details of agreements with 3 classes of buyers viz. Whole sale Dealers, Sale and Service Dealers; and Only Sales Dealers. Subsequently, from time to time price declarations were filed. The prices at which the refrigerators were sold to these 3 varieties of buyers were different. The prices charged from the only sales dealers (OSD) were the highest. Show cause notice dated 7-1-99 was issued proposing to adopt the price charged to OSD as the price for assessment for all clearances. Before the Assistant Commissioner the Assessee claimed that ....
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....der in toto without any discussions and without taking into account the judgments cited by the assessee before him. As regards the other appellate order he observed that it was not binding upon him. The present appeal arises out of this order. 4. Shri D.B. Shroff referred to several judgments holding that different sale prices to different classes of buyers were permissible. He claimed that the quantum of sale was different in each class of buyers. The sales to WSD accounted for nearly 65% of the total sale. Such dealers had to maintain a show room and were also rendering after sale services both during and after the warranty period. Even where the refrigerators were purchased from OSD the services were to be rendered by them. He clai....
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....between the assessee and the buyers. In this situation the following observations of the Tribunal in the case of Mahindra and Mahindra Ltd. v. CCE reported in 1998 (103) E.L.T. 606 (T) would apply completely. [This order was upheld by the Supreme Court as reported in 1999 (111) E.L.T. A126]. "Dealers are interested in offering free service facilities to the customers with a view to earn goodwill and attract customers. Advertisement by dealers is a well-known method of attracting customers and increasing business. Even when these activities are performed by dealers as per terms of agreement with the manufacturer, they do so not as agents of the manufacturer but as matter of trade practice and also in their own interest. Such activities prom....