Supreme Court · 2005 INSC 230 · Decided 26 April 2005
M/S. Saci Allied Products LTD., U.P. v. Commissioner of Central Excise, Meerut
- Court
- Supreme Court of India
- Citation
- 2005 INSC 230 · [2005] 3 S.C.R. 881
- Case number
- CIVIL APPEAL No. 5854/1999
- Decided
- 26 April 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B- Central Excises and Salt Act, 1944-Section 4(J)(a) and (b)-Sale of goods by manufacturer to a company in one State and to independent dealers in other Stat~s-Sale price to the Company lower than the price charged from independent dealers-Previously resale price by the company to the dealers C duty as the Company was treated by Revenue, as related to the manufacturer-Central Board of Excise and Customs held that dealers in different regions cannot be treated as different class of buyers-Notice by Revenue to the manufacturer to take the highest price, at which the goods were sold as
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