TMI Blog1977 (4) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... India on the revision application which was filed by the petitioner under the provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as `the Act ). 2. The facts leading to the filing, of this application may be briefly stated. The petitioner is a firm of partnership and manufactures and sells electric lamps, fluorescent tubes etc. of various specifications. Wholesale sales are affected by the petitioner to general trade as also to some parties, who make bulk purchases. The parties who make bulk purchases get the goods embossed on the cap or etched on the glass shells from inside with certain letters. The rate at which the goods are sold wholesale to the general trade in higher than the rate at which it is supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the like kind and quality is sold or is capable of being sold at the time of the removal of the article chargeable with duty from the factory or any other premises of manufacture or production for delivery at the place of manufacture or production, or if a wholesale market does not exist for such article at such place, at the nearest place where such market exists, or . It states that where duty is chargeable at rate dependent on the value of the article, the wholesale cash price shall be taken to be the value. 5. Learned counsel for the petitioner contended that the wholesale cash price so far as the sale to the bulk purchasers was concerned, was the price which was actually charged by the petitioner. He relied on the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, that the dealers should not sell the articles sold to them except in accordance with the list prices fixed by the respondent, and that the articles will be sold to them by Voltas Ltd. at the list prices less 22 per cent discount. It was in those circumstances that it was considered whether the price of goods charged by the Voltas Ltd. From those wholesale dealers could be taken to be the wholesale cash price. It was in that context that observations were made in paragraph 18 of the judgement which are relied upon by the learned counsel for the petitioner. It was observed - If a manufacturer were to enter into agreements with dealers for wholesale sales of the articles manufactured on certain terms and conditions, it would not follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duty. Wholesale cash price is to be determined in relation to the sale or business transactions of the assessee. It cannot be one wholesale cash price for one party and other for another party for the same period. Ordinarily, the wholesale cash price has to be the same irrespective of the contractual rate. It, as an objective fact, has to be determined by an authority under the Act. In the instant case, it has been found by the authorities that the wholesale cash price for the goods should be the same both for the general trade as also for the bulk purchasers. There is no illegality in this determination. In this view of the matter, I am of the view that it is not possible to interfere with the impugned orders. 8. In the result, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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