1977 (4) TMI 166

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....cting to the aforesaid demand. Annexure 13 is the order passed by the Government of India on the revision application which was filed by the petitioner under the provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as `the Act'). 2. The facts leading to the filing, of this application may be briefly stated. The petitioner is a firm of partnership and manufactures and sells electric lamps, fluorescent tubes etc. of various specifications. Wholesale sales are affected by the petitioner to general trade as also to some parties, who make bulk purchases. The parties who make bulk purchases get the goods embossed on the cap or etched on the glass shells from inside with certain letters. The rate at which the goods....

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....rticle, such value shall be demed to be - (a) the wholesale cash prince for which an article of the like kind and quality is sold or is capable of being sold at the time of the removal of the article chargeable with duty from the factory or any other premises of manufacture or production for delivery at the place of manufacture or production, or if a wholesale market does not exist for such article at such place, at the nearest place where such market exists, or". It states that where duty is chargeable at rate dependent on the value of the article, the wholesale cash price shall be taken to be the value. 5. Learned counsel for the petitioner contended that the wholesale cash price so far as the sale to the bulk purchasers was....

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.... of the country in pursuance of agreements entered into with them. The agreements provided, among other things, that the dealers should not sell the articles sold to them except in accordance with the list prices fixed by the respondent, and that the articles will be sold to them by Voltas Ltd. at the list prices less 22 per cent discount. It was in those circumstances that it was considered whether the price of goods charged by the Voltas Ltd. From those wholesale dealers could be taken to be the wholesale cash price. It was in that context that observations were made in paragraph 18 of the judgement which are relied upon by the learned counsel for the petitioner. It was observed - "If a manufacturer were to enter into agreements with d....