TaxTMI 
TaxTMI 
1997 (11) TMI 247
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....ondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants in this case filed a price list in Part II for supply of detergent powder to the Canteen Stores Department. The value claimed for approval was Rs. 5.50 per kg. The price list contained the following sentence : "The declared prices are the contracted prices at which the goods are to be sold to Canteen Stores Department at Ahmedab....
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.... upheld the rejection of the refund claim resulting in the present appeal coming up before us. 2. Shri Ramesh Singh, ld. Advocate arguing for the appellants, claimed that the case did not involve retrospective application of a later price list under which reduced prices were claimed. It was his claim that where the contract price provided for escalation and where the contracted price was app....
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....have also seen the cited judgments. In the two cited judgments, quoted by the ld. Advocate, the issue involved price lists which had built in provisions for escalation and de-escalation. We have seen the price list in the case before us. The price list does not refer to any contract. It also does not show whether there was any agreement between the parties as to the variation of the contracted pri....