1998 (8) TMI 205

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Respondent. [Order per : 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder holding, inter alia, that different 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 b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Tribunal judgment in the case of Gora Mal Hari Ram Ltd. v. CCE - 1994 (69) E.L.T. 269 (T), wherein it has been held that local and outstation wholesale dealers can be treated as different classes of buyers when the difference is based upon valid commercial reasons. Hence we see no infirmity in the impugned order and accordingly uphold the same and reject the departmental appeal.
Case laws, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X