1998 (8) TMI 205

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..... : Jyoti Balasundaram, Member (J)]. Respondents herein are engaged in the manufacture of Pan Masala with tobacco, in their factory at Noida. The product is marketed through a network of dealers situated in different States all over the country and the dealers in turn resell the goods to various customers. Prior to 18-2-1991 respondents were effecting their sales from the factory directly to .....

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..... fferent prices claimed for approval for sale to dealers in different regions should be treated as assessable value. 3. We have heard Shri K. Srivastava, SDR who contends that the respondents, claim that deduction is due to sales tax has not been substantiated by them. On the other hand, respondent submits that in the absence of any dispute that the price is based on any extra commercial consider .....

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