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1981 (9) TMI 106 - SC - Central ExciseWhether those transactions of purchase effected by the appellant from the Industrial General Products Private Limited can be regarded as purchases "from the open market" ? Held that:- In the present case, it was open to every person desirous of purchasing the surface active agents to place orders with the manufacturing Company, namely, M/s. Industrial General Products Private Limited, and obtain the supply on payment of the price at the prevailing rate. The sales by the said Company were not to a limited class only. Hence, the purchases of the surface active agents effected by the appellant from M/s. Industrial General Products Private Limited have to be treated as purchases made "from the open market". The denial to the appellant of the benefit of the exemption provided for by the Notification was, therefore, clearly illegal. Appeal allowed.
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