Supreme Court · 1985 INSC 36 · Decided 26 February 1985
Moped India LTD. v. The ASSTT. Collector of Central Excise, Nellore and Others
- Court
- Supreme Court of India
- Citation
- 1985 INSC 36 · [1985] SUPP. 1 S.C.R. 954
- Case number
- CIVIL APPEAL No. 52/1985
- Decided
- 26 February 1985
- Bench
- P.N. BHAGWATI, V. BALAKRISHNA ERADI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise and Salt Act 1944: Section 4(4) (c)-'related person'-Wh,, is-Assessee and person alleged to be •relaJed person' to have inetrest direct or indirect in business of each other. Manufacturer of Mopeds-Mopeds sold to dealers-Agreements for sa'e enttreJ by manufact11rer depoisl for guarantee, entitleme'nt to 'commission' etc.-Transactions on principal to principal basis­ Dealers- Whether 'related person'-'Commission' allowed to dealers-Whether 'trade discount' whether 'commission' could be deducted from assessable value of manufactured goods for purpose of
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