1998 (2) TMI 383

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..... . - Respondent engaged in the manufacture of Hand Tools and goods falling under erstwhile T.I. 51A was selling 90% of the production to wholesale dealers allowing approved discount and clearing 10% of the production to a consignment agent for Gujarat State and allowing discount equal to 4% less than the approved discount. Four percent differential discount was being paid to the consignment age .....

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..... e is being passed on to the dealers. 4. According to Shri K. Srivastava, SDR buyers in Gujarat State and the buyers outside Gujarat State fall into two different class and therefore there can be two different prices. This argument would merit serious consideration if all the sales are factory gate sales to buyers. The sales to dealers outside Gujarat State are factory gate sales and uniform disc .....

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