1962 (10) TMI 3

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....lue of the articles manufactured by the petitioner for the purpose of levying duty under the Central Excises and Salt Act, 1944, is to be made under Section 4(a) of the Act on the basis of the wholesale cash price at which the petitioner himself sells his wares at his factory, there being apparently no other wholesale sales of similar wares for determining the wholesale cash price for which like a....

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....e petitioner's case is and this is not contradicted by the 1st respondent in his counter affidavit that these sales for which no discount was allowed were small sales (aggregating to less than 1% of the total sales) to his own workmen and other private parties and not to dealers. If that be true and the sales be direct sales in small quantities to consumers they can scarcely be called wholesale sa....