2022 (4) TMI 733

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..... he product - HELD THAT:- The submission of argument clearly overlooks the purport of expression retail sale price occurring in Section 4A. The non-obstante clause in Section 4A(2) will have to be construed in the context of the meaning of the expression retail sale price as elaborated in explanation (1). Taking that into account, the conclusion reached by the Tribunal needs no interference. H .....

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..... product. 4. In our opinion, this submission clearly overlooks the purport of expression retail sale price occurring in Section 4A. The non-obstante clause in Section 4A(2) will have to be construed in the context of the meaning of the expression retail sale price as elaborated in explanation (1). Taking that into account, the conclusion reached by the Tribunal needs no interference. Hence, .....

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