1978 (8) TMI 82

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....ersonal hearing was given to the appellants on 15-7-1978 and they were represented by Shri V.R. Mehta. 2. It was submitted that they did not sell anything at the factory gate. They sold only by contract and on the condition that the goods would be delivered to the persons at their premises. They did not sell through any related persons in the sense related person is taken according to the rules....

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....ble value. They further submitted the trade discount has also not been allowed since the price list was not approved and the handling and transport charges had been included in the price. The duty had been shown to have been charged at the appropriate rate, on the approved value which included these charges also. They further submitted that the discount on account of Sales Tax and other local taxe....

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....l price at the place and time of removal. The prices declared by them are the prices at which they deliver the goods to the wholesale purchasers at their premises. In view of this, the prices declared by them are to be treated as the prices under Section 4(2) and that the deductions in respect of the transport charges and other charges for transport should be deducted from the price for the purpos....