1997 (12) TMI 121

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Full Text of the Document

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....ounds by the assessee to the consumers was retail or wholesale. There is no dispute that assessee was selling directly to the consumers. It has been contended on behalf of the Revenue that the sale to a single consumer can also be a wholesale sale if the sale is of a large quantity of goods. There is no dispute that bulk sale to a single consumer may constitute wholesale sale and the price for suc....