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TMI Blog1998 (3) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Balasubramanian, Advocates, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Respondent, engaged in a manufacture of Tractors was filing price lists from time to time and clearing the goods on payment of duty on approved price. The dispute in this case relates to the period from February, 1990 to September, 1994. Respondent has two factories in Tamil Nadu and one in Karnatak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced on the basis of intelligence received, that in all such cases respondent collected Rs. 500/- per Tractor from the transport agency as "Freight Reimbursement Charges" (for short `FRC'). It was also found that from the wholesale dealers in respect of all Tractors sold from the depots, respondent collected in addition to the approved factory price, amounts ranging from Rs. 1100/- to Rs. 1300/- pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the inputs enjoyed sales-tax concession if the manufactured Tractors are sold in Tamil Nadu, whenever the Tamil Nadu Tractors are removed to depots outside the State the benefit of the concession was not available. There was no such concession available in Karnataka. Respondent was collecting 50% of the amount of tax concession in respect of the Tamil Nadu Tractors sold outside the State as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roved factory gate price. If in respect of depot sales, an additional amount is collected, that cannot affect the acceptability of the approved wholesale price unless the department can make out that the wholesale purchasers at the depots constitute a separate class of buyers within the meaning of proviso (i) of Section 4(1)(a) of the Central Excise Act, 1944. No such case has been profound by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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