Valuation Dispute Over Packaged Water Sold to Institutions; Duty Shortfall Alleged as MRP Compliance Questioned Under 1977 Rules.

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....Valuation of goods - Recovery of short paid duty - packaged drinking water - goods sold to institutional buyers - the goods were not being consumed by ABCTC themselves but further sold in retail and as such in terms of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 the goods were required to be sold on the declared and printed MRP only - AT....