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1985 (9) TMI 89 - SC - Central ExciseWhether the goods are manufactured by the seller or are manufactured by the seller on behalf of the buyer? Held that:- It seems to us clear from the record that the trade-marks of the buyer are to be affixed on those goods only which are found to conform to the specifications or standard stipulated by the buyer. All goods not approved by the buyer cannot bear those trade marks and are disposed of the sellers without the advantage of those trade-marks. The trade-marks are affixed only after the goods have been approved by the buyer for sale by the seller to the buyer. The seller owns the plant and machinery, the raw material, the labour and manufactures the goods and under the agreements,affixes the trade marks on the goods. The goods are manufactured by the seller on its own account and the seller sells the goods with the trademarks affixes on them to the buyer. We hold that the High Court is right in concluding that the wholesale price of the goods manufactured by the seller, is the wholesale price at which it sells those goods to the buyer, and it is not the wholesale price at which the buyer sells those goods to others. Appeal dismissed.
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