1978 (1) TMI 166

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ral and after going through the case records, I observe that the appellants allow a quantity discount of 30% in respect of sales over Three Lakhs of rupees not only to M/s. Johnson Sales (India) but to two other Parties namely M/s. Bombay Electricals and M/s. Bombay Agencies of Bangalore. The value of the goods lifted by both the above parties was well over Rs. Three Lakhs and they have availed of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he definition of "related persons" as defined in sub-clause (c) of sub-section 4 of the section 4 of the Central Excises & Salt Act, 1944. It is further noted that the appellants are not selling their products only through M/s. Johnson Sales (India) but they are selling their products through other dealers also on identical terms and conditions. Above all I find that the price of the goods of the ....