TMI Blog2000 (5) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract prices as wholesale prices only. He has observed as :- The moot point in this case is to be decided as to whether the sales of forklift and other works trucks by the appellant to industrial consumers and actual users are to be treated as retail sales or wholesales . From the fact of the case it appears that the appellant has marketing organizations at different places of the country known as regional sales office. Such sales offices mostly are not equipped with the products of the appellant in ready to sell condition. No standard models are kept in the marketing outlet to be sold on demand at declared retail prices . The regional sales offices in fact collect orders from individual customers and at prices on contract basis. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an sale . Therefore, in respect of these consumers, it has to be proved that they purchased the goods in retail. In other words in such cases it would not be relevant as to whether the appellant sold in retail or not. In view of above, the only criterion of consumption by buyer relied heavily by the appellant to prove their sale to be in retail, fails. 2. Heard Shri S.P. Ghosh, ld. Consultant for the appellants, who relied upon in the case of Voltas, decision reported in 1987 (27) E.L.T. 718 and submitted that the marketing pattern of Voltas and Godrej and the appellants Company has been compared and is as follows :- Sl. No. Appellant s Case Volta s Case Godrej s Case 1. Manufactures fork ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be as wholesale sale price should be set aside. 3. Shri J.M. Kennedy, ld. JDR on behalf of the Department submitted that the sales are Ex-Calcutta Works as observed by the Commissioner (Appeals) in his order impugned and the pattern is different and the judgments relied upon are not applicable. 4. After considering the submissions made and the material on record, we find that the sales pattern and marketing in this case, appear to be the same as in the case of Voltas and Godrej reported in the Tribunal s decision. Except that for Tailor made goods, we also observe that where the goods are produced by the manufacturer and sold in retail the assessable value thereof, as to be determined under Rule 6(a) of Central Excise Valuation Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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