2017 (1) TMI 1476

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..... out involving a retail sale agency or other institutions, and has, therefore, not fulfilled the criteria of “retail sale”. Hence, the definition of “Retail Sale” as per Rule 2(q) of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 will not apply - the sale to the individual without any intermediary person is entitled for concessional rate of duty - appeal allowed - decided in f .....

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..... basis, but in some cases selling directly to the consumers which includes the Government agencies, builders, institutions and individuals. When the goods are sold directly to the above-mentioned entities, then the assessee-appellants claimed that the MRP based exemption should be provided and they are entitled to avail the concessional rate of duty. 3. In the impugned order, the concessional r .....

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..... ail sale . Hence, the definition of Retail Sale as per Rule 2(q) of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 will not apply. This ratio was laid down by this Tribunal in a number of cases which includes Prism Cement Ltd. v. CCE, Bhopal, Final Order Nos. 53855-53856/2016, dated 28-9-2016, wherein it was observed that when the sales are direct without any intermediary .....

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