1975 (10) TMI 95

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... issues. One issue is that the point whether breakage allowance to the extent of 10% should be deducted from the retail price was decided by the High Court of Delhi themselves and in their above decision they observed that the figures supplied by the Chartered Account of the factory should be accepted. The High Court also observed in the above order that the figures mentioned by the Chartered Acco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f their price to cover breakage and thus they take up on themselves the breakage insurance rather that have the actual insurance done. I further observe that in any case crockery being a fragile article, breakage is inevitable in its transportation. Breakage allowance to the extent of 10% was admitted by the High Court. In other words the issue of insurance, covering breakage was a fait accompt. A....