1962 (10) TMI 3

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..... under the Central Excises and Salt Act, 1944, is to be made under Section 4(a) of the Act on the basis of the wholesale cash price at which the petitioner himself sells his wares at his factory, there being apparently no other wholesale sales of similar wares for determining the wholesale cash price for which like articles are sold or are capable of being sold. The petitioner's case is that he mak .....

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..... unter affidavit that these sales for which no discount was allowed were small sales (aggregating to less than 1% of the total sales) to his own workmen and other private parties and not to dealers. If that be true and the sales be direct sales in small quantities to consumers they can scarcely be called wholesale sales so as to make the price fetched the wholesale price. This aspect of the matter .....

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..... out any material, jumped to the conclusion that the sales to persons other than Messrs Bawa Agencies were wholesale sales. 2.  In the result I allow the petition and quash the demand notice Ext. P6 served on the petitioner in pursuance of the arbitrary assessment. This will not, of course, prevent the assessing authority from making a fresh assessment in accordance with law. 3. There .....

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