2017 (8) TMI 690

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.... the Appellant. Shri Sanjay Hasija, Superintendent (AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - The appellant M/s. Biochem Pharmaceuticals Inds. Ltd. entered into a contract with Government of Maharashtra for supply of medicaments at prescribed rate. The appellant also entered into contract with a distributor/stockist. In respect of institutional supply, the appellant....

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.... (213) E.L.T. 20 (Tri.-LB). Learned AR argued that in the instant case, the goods are sold by the appellant to the institutional buyer at the agreed price as per the contract entered between them. The so-called quantity discount is not given to the buyer but to the stockist/distributor. He argued that the so-called quantity discount is not a discount but a commission to the stockist/distributor. H....

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....learly clarify the items and the price of the said item. There is no mention of any quantity discount under the said contract. The payment terms are also clearly defined in the said contract. We have perused a letter dated 12-3-1999 of appellant addressed to Rajesh Medical Services, Stockist for supply to Thane Municipal Corporation, Navi Mumbai Municipal Corporation and Kalyan-Dombivali Municipal....