Supreme Court · 1975 INSC 36 · Decided 14 February 1975
Atic Industries LTD. v. H. H. Dave, ASSTT. Collector of Central Excise and ORS.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 36 · [1975] 3 S.C.R. 563
- Case number
- CIVIL APPEAL No. 1868/1970
- Decided
- 14 February 1975
- Bench
- P.N. BHAGWATI, A.C. GUPTA, N.L. UNTWALIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133(1)(a)
Headnote
c D E F G H Central Excise and Salt Act 1944-s. 3 ( 1) and 4(a)-Ad va/orem assessment -How made. The appellant, which was. a manufacturer of dye-stuffs, sold its product to two wholesale buyers at. a uniform selling price described as "the ba'Sic selling price" less trade dis:ount of the product to large consumers such as textile mills and distributors. One wholesaler sold the dye-stuff to the distributors "t a higher price but allow~d 10% discount while the other sold at a lower price and allowed 2-l-% discount. The price charged by both however was so adjusted that
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