TaxTMI 
TaxTMI 
2008 (7) TMI 319
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....e appellant is, accordingly, declaring the MRP on the packages of different types of air conditioners and paid duty on the basis of MRP so declared, less the permissible abatement under notification issued in terms of Section 4 of the Act. 2. The appellant's factory is situated at Silvassa and falls under Sales Tax exemption zone. The sales tax exemption is applicable only if the goods are sold within Silvassa. As such, if the goods are sold within Silvassa they were not attracting any sales-tax as contrast to the air conditioners sold outside Silvassa, which would attract sales tax. As such, the appellants affixed MRPs in respect of air conditioners being manufactured by them i.e. air conditioners for direct sale from the factory in Sil....
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....Shri Mahesh Agarwal, Head, Legal & Company Secretary of the manufacturing company. 4. After appreciating submissions made by both sides duly represented by Shri B.L. Narasimhan, learned advocate and Shri D.S. Negi, SDR, we find that the Commissioner for confirming the demand has relied upon the Explanation 2(a) of Section 4A of the Act, which reads as under: "Where on the package of any excisable goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price for the purposes of this Section. 5. A bare perusal of the above provision makes it clear that the said explanation is applicable when more than one retail sale price is declared on the package of the excisab....
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....r sale in some other region. On the other hand, if more than one retail price is printed/declared on the same package, then the highest of the several retail sale prices printed/declared on the pack ages, shall be the retail sale price for purposes of Section 4A. 16. We, therefore, allow this appeal and set aside the order dt. 20-7-99 in W.P. No. 22915/1999 passed by the learned Single Judge. W.P.No. 22915/99 is allowed moulding the relief suitable as follows: (i) We declare that where the appellant has declared different retail sale prices on different packages (of excisable goods) for sale in different pack ages (of excisable goods) for sale in different areas, each such retail sale price shall be the retail sale price for purposes ....
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.... areas for the same product require to be accepted. 8. In as much as admittedly, no two MRPs stand fixed on single package of air conditioner, invocation of provisions of Explanation 2(a) of Section 4A of the Act are misplaced. There is also no dispute that the air conditioners directly sold from the Silvassa factory were actually sold at the price fixed as MRP on that package and no extra amount stand collected by the appellant from their customer. Fixation of price at which the goods are to be sold is a prerogative of the manufacturer and in absence of any allegation, evidence or finding that goods have actually been sold at a price higher than MRP fixed, Revenue authority are under legal obligation to accepted the declared MRP for the....