1979 (7) TMI 97

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..... notice and the submissions put forth at the time of personal hearing. 2. As regards the inclusion of special packing charges in the assessable value, the party has contended that fabrics are normally sold in `Thans' after packing in polythene covers. The special packing in card board boxes/wooden crates is undertaken only when the goods are to be sent over long distances. In the case of fabrics, .....

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..... No. 518 of 1970, dated 31-3-1970 in support of their contention. Govt. observe that majority of the sales were effected at `mudat' prices and in those cases where the buyers opted to pay in cash, cash discount was uniformly allowed. Since the basis of assessment was the wholesale cash price at the material time, Government observe that the order of the Appellate Collector permitting the deduction .....

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