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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

MRP based valuation or Transaction value - supply of Cement - ...


Direct Cement Sales to Industries Not Retail; Transaction Value Over MRP for Tax Valuation.

October 25, 2016

Case Laws     Central Excise     AT

MRP based valuation or Transaction value - supply of Cement - industrial/ institution consumers - the sale being direct without any intermediary involved, the criteria for retail sale has not been fulfilled. - AT

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