1980 (5) TMI 105

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..... the points raised in the revision application and those urged during the course of personal hearing and have examined the records of the case. 2. The facts of the case are that the applicants submitted a price list No. 1/75 on 26-8-1975 to be effective from 1-9-1975 to 30-9-1975. Along with that price list they submitted a statement showing their marketing structure wherein they categorical .....

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..... actory gate were not at arms' length. Government accordingly hold that wherever sales at arms' length are made at the factory gate that sale price available at the factory gate should form the basis of assessment, whatever be the quantum of such sales. 3. Government of India, therefore, set aside the order-in-appeal and allow the revision application.
Case laws, Decisions, Judgements, Or .....

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