2003 (7) TMI 596

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..... espondent. [Order per : C.N.B. Nair, Member (T)]. - The dispute raised in the present appeal is whether sales from depots and consignment agents' premises are required to be treated as sales to different classes of buyers, as distinguished from sale on ex-factory basis. The appeal of the Revenue contends that the sales from depots and consignment agents' premises should be treated as sales to d .....

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..... has pointed out that the present appeal is contrary to the clarifications issued by the Board in its Circular No. 3/90-CX. 1, dated 25-1-1990, wherein the Board clarified as under :- "4. The Board also felt that in the case of regional sales depots, there was only a transfer of goods and there was no question of sales as such, these regional sales depots could not be treated as different cla .....

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