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2019 (2) TMI 1675 - SUPREME COURTMethod of Valuation - Section 4 or 4A of CEA, 1944? - Odomos Repellant Cream supplied by the appellant to Armed Forces/ Para Military Forces for their use - applicability of Section 4 or 4A of CEA, 1944? - it was held that the entire supply are made to Armed Forces and Para Military Forces for their use only and there is no sale, valuation to be done u/s 4A of CEA - HELD THAT:- There is no merits in the present appeal. Admission refused - appeal dismissed.
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