2018 (8) TMI 458

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..... tly by the appellant manufacturer to the said customer? - Held that:- In the facts of the present case, the goods were sold directly by the appellant manufacturer to the customer and no retail agency or other intermediary is involved. Therefore, the sale does not fall under the definition of retail sale. In such a case, retail sale price is not required to be affixed - such supply is not covered b .....

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..... e said customer. The case of the department is that sale made to the individual customer is a retail sale and the cement is required to be affixed with retail sale price. Accordingly, not eligible for exemption notification. 2. Shri Anand Nainawati, Ld. Counsel appearing on behalf of the appellant submits that as per the Standards of Weights and Measure Act, if the goods are supplied directly t .....

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..... has been admitted which is reported as Commissioner V/s Birla Corporation ltd 2018(360) E.L.T. A30 (S.C). 3. On careful consideration of submissions made by both the sides and perusal of records, we find that as per the facts of the case, the cement was supplied by the appellant manufacture directly to the customer. As per the Standards of Weights and Measure Act, retail sale means the goods .....

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..... nts have sold the goods directly to the consumer which includes the Government agencies, builders, institutions and individuals without 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. .....

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..... led by the assessee-appellants with consequential relief. 8. In the result, the appeal filed by the assessee-appellants is allowed and the cross-appeal filed by the Department is dismissed 4. In view of the above Tribunal s order which also followed the case of Prism Cement Ltd. which is of the identical issue, the demand does not sustain. As regard, the revenue s submission that the i .....

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