2005 (12) TMI 29

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....gned order. Accordingly, they were taken up together and being disposed of under this common order. 2. Appellant, M/s. Domebell Investment Pvt. Ltd. and M/s Venugopal Engineering Pvt. Ltd. are manufacturers of colour television sets. These televisions are sold to the third appellant, M/s Videocon International Ltd. Under the impugned order there are duty demands and penalties on the two manufac....

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....pellants claimed deductions towards trade discount, freight and sale tax. The Commissioner allowed deductions in the case of Domebell Investment Pvt. Ltd. towards freight and sales tax; but allowed no deduction, under any head to M/s. Venugopal Engineering Pvt. Ltd. The reason given in the order is that the appellant has failed to prove the actual amounts spent under the heads. 5. The explanati....

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.... for the assessment of the sets purchased from these two manufacturer also, since the sets are sold without any distinction whatsoever, at the same price. 7. We have heard the learned SDR and perused the record. The legal requirement, as already noted, is not in dispute. The sale price of the related person buyer would constitute the assessable value. The related person, in the present case, se....